Capacity Building and Resources for Tax Administrations in Latin America

The analysis of capacity building and resources for tax administrations remains a recurring topic when discussing international tax. To contribute to this debate within the OECD Task Force of March 2016, this article presents some conclusions from the fourth regional meeting of Latin American tax administrations, including issues that affect their activities, both directly and indirectly, as well as joint proposals. These matters broadly fall under the headings of training, technology and institutions. The proposals are merely one part of a long process consisting of a series of international meetings to share and discuss the experiences of Latin American tax administrations, and the follow-ups by experts in both national and regional contexts.