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)...............................................