11/09/2024 – The Global Forum Secretariat successfully hosted a two-day virtual training on 4-5 September 2024, which covered administrative assistance with a focus on tax examinations abroad and simultaneous tax examinations. The event brought together over 150 participants from 14 Latin American member jurisdictions, further advancing regional collaboration and capacity-building in international tax co-operation. It was conducted under the framework of the Punta del Este Declaration, and in collaboration with the Inter-American Centre of Tax Administrations (CIAT) and the Inter-American Development Bank (IDB).
The training aimed at building participants’ knowledge and skills in conducting tax examinations abroad and simultaneous tax examinations, two critical forms of cross-border administrative assistance. Participants were introduced to the legal frameworks and procedures governing these two types of enhanced co-operation, providing them with a comprehensive understanding of the steps involved in initiating, conducting, and concluding tax examinations that involve more than one jurisdiction. By the end of the training, participants had gained valuable insights into the practical application of tax examinations abroad and simultaneous tax examinations, equipping them to leverage these tools effectively in their jurisdictions. This initiative will enable tax administrations to better identify and address cross-border tax risks, ensuring more robust tax compliance and improving revenue collection.
The event marked a step in achieving the objectives of the Punta del Este Declaration, an initiative designed to combat tax evasion and increase tax transparency in Latin America. The Declaration aims to reinforce the region's commitment to adopting international standards and exploring all forms of administrative cooperation, particularly those related to tax transparency and exchange of information.
This virtual event reflects the Global Forum's ongoing commitment to supporting its members through capacity-building initiatives and fostering greater regional cooperation. The Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and effectively implement both the exchange of information on request standard and the standard of automatic exchange of information. These objectives are achieved through a robust monitoring and peer review process. The Global Forum also runs an extensive capacity-building programme to support its members in implementing the standards and help tax authorities make the best use of cross-border information sharing channels.
The Global Forum capacity-building programme is supported by the following development partners:
