20/10/2025 – In the context of the Latin America Initiative, the Global Forum Secretariat successfully delivered a virtual training focused on advanced forms of administrative assistance, particularly tax examinations abroad and simultaneous tax examinations. The event, organised in collaboration with the Institute of Fiscal Studies of Spain (Instituto de Estudios Fiscales), brought together over 200 participants from 14 Latin American member jurisdictions, further strengthening regional collaboration and capacity-building in international tax co-operation.
The training aimed to enhance participants’ knowledge and practical skills in conducting tax examinations abroad and simultaneous tax examinations, two key forms of cross-border administrative assistance. Participants explored the practical implementation of these processes within both international and domestic legal frameworks. Experts from the Spanish Tax Administration (Agencia Estatal de Administración Tributaria - AEAT) shared their experience, explaining how tax examinations abroad and simultaneous tax examinations are organised in Spain and within the framework of the European Union. In addition, Peru presented its recent experience with simultaneous tax examinations.
The event marked an important step towards advancing the objectives of the Latin America Initiative, which seeks to combat tax evasion, promote tax transparency and strengthen international administrative co-operation across the region. It also reflects the Global Forum's ongoing commitment to supporting its members through capacity-building initiatives and fostering greater regional co-operation.
The Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and effectively implement the Standard on Transparency and Exchange of Information on Request and the Standards of Automatic Exchange of Information, covering financial accounts data and crypto-asset transactions. 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’s worldwide capacity-building programme is supported by the following development partners:
