Centro Interamericano de Administrationes Tributarias

Type of profile
Tax network
Overview

About

The Centro Interamericano de Administraciones Tributarias (CIAT) is an intra-American network of tax administrators. CIAT is set up to support member countries’ efforts to enhance the development and institutional strengthening of tax administrations as well as their social acceptance. Further, the network encourages international cooperation and the exchange of good practices. To achieve these objectives, CIAT provides technical assistance programmes, supports studies and research projects, and disseminates their results. Currently, CIAT accounts for 39 member countries, out of which only 31 are of the Americas. Additionally, there are five European members, two African members and one Asian member.

CIAT endorses the ATI objectives of the Addis Tax Initiative and has joined the Addis Tax Initiative as ATI supporting organisation. 

Objectives

  • Improve effectiveness and efficiency of tax administrations
  • Regional and international partnership and cooperation
  • Forum for exchange

Activities

  • Research
  • Conferences
  • Publications
  • Seminars and workshops
  • Working groups

Organisational Structure

Executive Secretariat

Members

  • Executive Secretary (legal representative of CIAT)

Responsibilities

  • Executing CIAT’s technical and administrative affairs strategic leadership
General Assembly (annually)

Members

  • All full members have voting rights on all issues

Responsibilities

  • CIAT’s supreme decision-making body
Executive Council

Members

  • Nine Council members elected annually by the General Assembly

Responsibilities

  • Managing activities
  • Executing the Executive Secretariat budget
  • Outlining CIAT’s institutional strategies

Resources

  • Primary funding source is the annual contributions of members countries and associate members, whereby a schedule determines their amount (seven options in total) depending on GDP
  • Member country contributions are adjusted annually based on the Panama inflation rate for the previous calendar year, as reported in the annual IMF Report
  • An annual in-kind contribution is added in Panama
  • Partner organisations provide co-funding for individual events, workshops and trainings
  • Revenues from the provision of technical assistance and virtual training services

Resources

There are no resources available.