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47Th CIAT General Assembly International Taxation Aspects That General Assembly 47th CIAT General Assembly My CIAT Services Inter-American Center of Tax Administrations International taxation aspects that affect management of the tax administrations Tax administration official: Find out about the benefits of registering in My CIAT. When registering in My CIAT, you will: • Receive the e-CIAT Newsletter and the Tax News Alert; • Receive announcements of the innovations published in our Portal; • Have access to all the information and documents available at CIAT's Web Site. If you do not register in My CIAT, you will not have access to the restricted areas of the CIAT Portal. Take advantage of registering in My CIAT. Register Now! Inter-American Center of Tax Administrations International taxation aspects that affect management of the tax administrations Executive Secretariat P.O. Box 0834-02129, Panama, Republic of Panama E-Mail: [email protected] Web Site: http://www.ciat.org Tels.: (0507): 265-5995, 265-5996 April Fax: (0507): 264-4926 22 to 25 Buenos Aires, Argentina 2013 April 22-25, 2013 Inter-American Center of Tax Administrations - CIAT The Federal Administration of Public Revenues - AFIP 47TH GENERAL ASSEMBLY INTERNATIONAL TAXATION ASPECTS THAT AFFECT MANAGEMENT OF THE TAX ADMINISTRATIONS Buenos Aires, Argentina April 22-25, 2013 Copyright ©2013 Inter-American Center of Tax Administrations - CIAT Executive Secretariat P.O. Box 0834-02129 Panama, Republic of Panama Web site: http://www.ciat.org E - mail: [email protected] ISBN 978-9962-647-74-4 Publiched by Inter-American Center of Tax Administrations - CIAT INDEX Presentation on CIAT Inaugural Ceremony TOPIC 1 DOUBLE TAXATION, INTERNATIONAL TAX EVASION AND DOUBLE TAXATION CONVENTIONS (DTCS) Lecture Topic 1 Double taxation, international tax evasion and double taxation agreements - DTCs, Guillermo Michel, Deputy General Director, Institutional Technical Coordination, Federal, Administration of Public Revenues (Argentina)................................................ 3 Lecture Topic 1 Double taxation, international tax evasion and double taxation agreements - DTCs, Lionel Testevuide, Deputy Director of Large, Taxpayers, General Directorate of Public Finances (France) .................... 17 Case Study Topic 1.1 Internal regulations to prevent international tax evasion, Rosario Massino, Head of the International, Cooperation Office, Finance Guard (Italy) ................. 29 Case Study Topic 1.1 Internal regulations to prevent international tax evasion, Beatriz Gloria Miguel, General Director, State Agency of Tax Administration (Spain) ............... 37 Case Study Topic 1.2 Effective application of anti-abuse clauses to avoid double taxation, Carlos Alberto Barreto, Secretary of Federal Revenues (Brazil) ......................................... 51 INDEX TOPIC 2 CONTROL OF TRANSFER PRICING Lecture Topic 2 Control of transfer pricing, Gonzalo Arias, Director Cooperation and International Taxation (CIAT) ......... 59 Case Study Topic 2.1 Specific methods for the control of transfer pricing, Horacio Curien, Deputy General Director, Deputy General Directorate of Examination, Federal Administration of Public Revenues (Argentina) ......... 91 Case Study Topic 2.1 Specific methods for the control of transfer pricing, Carlos Alberto Barreto, Secretary of the Federal Revenues (Brazil) ...................................................... 103 Case Study Topic 2.2 Sectors of interest: Case studies, Tania Quispe, National Tax Superintendent, National Superintendency of Customs and Tax Administration (Peru)......................................................................... 117 Case Study Topic 2.3 Advance Pricing Agreement - APA, Bi-Lateral Advance Pricing Agreement - BAPA, Multi - Lateral Advance Pricing Agreement – MAPA, Esther Hernández, General Directorate of Internal Taxes, (Dominican Republic) ................................................ 125 Case Study Topic 2.3 Advance Pricing Agreements (APAs), Bi-lateral Advance Pricing Agreement, Multi-lateral Advance Pricing Agreement, Pablo Ferreri, General Director of Revenue, Dirección General Impositiva (Uruguay) ... 133 iv INDEX TOPIC 3 EXCHANGE OF INFORMatioN AND MUTUAL ADMINISTRATIVE ASSISTANCE BETWEEN TAX ADMINISTRATIONS Lecture Topic 3 Exchange of information and mutual administrative assistance between tax administrations, Horacio Curien, Deputy General Director, Deputy General Directorate of Examination, Federal Administration of Public Revenues (Argentina) ..................................... 155 Case Study Topic 3.1 Information exchange, Donal Godfrey, Deputy Head, Global Forum on Transparency and EOI ................... 169 Case Study Topic 3.2 Examinations and collection abroad, Marian Bette, Senior Policy Advisor, International Affairs, Netherlands Tax and Customs Organization (The Netherlands) .............................................................. 187 Case Study Topic 3.2 Examinations and collection abroad, Gunilla Pahlsson Bluhm, International Co-ordinator, Swedish Tax Agency (Sweden) ................................................ 203 Case Study Topic 3.2 Examinations and collection abroad, Brian McCauley, Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch, Canada Revenue Agency (Canada).................................................................... 207 Case Study Topic 3.3 Effective implementation of units for information exchange and international taxation, Jenny Patricia Jimenez, Director of International Taxation and Tax Technique, General Directorate of Taxation (Costa Rica) .......................................................................... 227 v INDEX Case Study Topic 3.3 Effective implementation of units for information exchange and international taxation, Gonzalo Arias, Director, Cooperation and International Taxation (CIAT) ........................................................................ 245 Final considerations Dr. Carlos Maria Folco, General Attorney, Tax Prosecutor ................................................................. 277 Technical Program ..................................................... 289 List of Participants ..................................................... 299 vi About CIAT About CIAT CIAT is a public, nonprofit international organization established in 1967, with the mission of providing an integral service for the modernization, strengthening and technical development of the Tax Administrations of its member countries. Its membership currently consists of 39 member and associate member countries from four continents: 31 countries from the Americas, five from Europe, two from Africa and one from Asia. India and South Africa are associate member countries. The Web site: www.ciat.org includes information of a technical and institutional nature, as well as on the various activities carried out such as international meetings, tax studies, publications, training, technical assistance and information technology. Member Countries Argentina Dominican Republic Netherlands Aruba Ecuador Nicaragua Barbados El Salvador Panama Bermuda France Paraguay Bolivarian Republic of Venezuela Guatemala Peru Bolivia Guyana Portugal Brazil Haiti Sint Maarten Canada Honduras Spain Chile Italy Suriname Colombia Jamaica Trinidad & Tobago Costa Rica Kenya Uruguay Cuba Mexico United States of America Curacao Associate Member Countries India South Africa EXECUTIVE COUNCIL 2012 - 2013 President Julio Pereira Chile Councilors: Ricardo Echegaray Argentina Carlos Alberto Barreto Brazil Carlos M. Carrasco Ecuador Carlos Alfredo Cativo El Salvador Clarck Neptune Haiti Tania Quispe Peru José António de Azevedo Pereira Portugal Steven T. Miller United States of America About CIAT EXECUTIVE SECRETARIAT Executive Secretary Márcio F. Verdi Institutional Planning and Development Director Socorro Velázquez Training and Human Talent Development Director María Raquel Ayala Operations and Institutional Management Francisco J. Beiner Director Technical Assistance and Information Technology Raúl Zambrano V. and Communication Director Tax Studies and Research Director Miguel Pecho International Cooperation and Taxation Director Gonzalo Arias Accounting and Finance Manager Xiomara Tejada Internal Administration and Human Resources Rita L. Solis Manager REPRESENTATIVES AND CORRESPONDENTS OF CIAT Country Representative Correspondent Argentina Ricardo Echegaray Carlos Alberto Sánchez Aruba Ritza Hernandez Anita ten Hove Barbados Martin Cox Bermuda Lucia M. Peniston Bolivia Roberto Ugarte Juana Patricia Jiménez Brazil Carlos Alberto Barreto Flavio Araujo Canada Linda Lizotte-MacPherson María Pica Chile Julio Pereira G. Bernardita Moraga Colombia Juan Ricardo Ortega Patricia Parada Castro Costa Rica Carlos Vargas Durán Maribel Zúñiga C. Cuba Yolanda Alvarez de la Torre Armando Lopetegui M. Curazao Jamila Isenia Yut-Ha Natalie Sint Hill Dominican Republic Guarocuya Félix Nieves Vargas Collado Ecuador Carlos M. Carrasco Vicuña Mauro Andino A. El Salvador Carlos Alfredo Cativo Sandoval Ramón Pérez Gómez France Bruno Bezar Josiane Lanteri Guatemala Miguel Arturo Gutiérrez E. Manfredo Chocano A. Guyana Khurshid Sattaur Janet Abbensetts Haiti Clarck Neptune Honduras Reinaldo Rodriguez M. Grace de La Paz Saravia India Sanjay Kumar Mishra Deepak Garg Italy Severio Capolupo Stefano Gesuelli Jamaica Viralee Latibeaudiere Meris Haughton Kenya John Karimi Njiraini Pancrasius Nyaga Mexico Alfredo Gutiérrez Roberto López Vides Nicaragua Martin Rivas Ruíz Elías Álvarez M. Panama Luis Cucalón Paraguay Javier Contreras S. Elizabeth F. de Corrales Peru
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