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Inter – American Center of Tax Administrations                                                   

Current Courses


Int er – American Center of Ta x Administrations 

Training Program Complementing and strengthening tax administrations’ programs

The Executive Secretariat’s Operating Capacity is a relevant aspect in scheduling and implementing training activities. This includes both direct actions carried out by ES staff and Joint actions where interinstitutional agreements enable the scheduling and development of said activities. Currently, the Executive Secretariat has a Coordination of Tax Training in the Directorate of Studies and Training, which is responsible for enforcing the plans and projects designed by the organization in this regard. María Raquel Ayala Doval Director of Studies and Training E-mail: rayala@ciat.org Maureen E. Pérez A. Training Coordinator E-mail: mperez@ciat.org César Trejos Training Assistant E-mail: ctrejos@ciat.org Ana Bonilla Training Assistant E-mail: abonilla@ciat.org Mónica Donoso Training Assistant E-mail: mdonoso@ciat.org

Methodology All of our courses are delivered through the e-learning modality. The learning process is supported and followed up by a System of tutoring and forums on the platform developed by CIAT specifically to that end (http://www.ciat.org/capacitacion).

Requirements for Enrollment To enroll, the enrollment form should be sent together with a photocopy of the following documents:   

ID document Undergraduate or graduate degree. Certification issued by the Administration where the student works.


Centro Interamericano de Administraciones Tributarias

 

E-learning Courses The Inter American Center offers the following educational programs to all member countries:

Specialized Tax Administration Course Objective: This course seeks to provide tax administration officials and the general public with specialized knowledge on all topics relative to the performance of core and support functions in tax administration, as well as current issues implying more direct actions vis-à-vis taxpayers and the society at large. Language: Spanish. Candidate Students: it is aimed at officials from tax administrations of CIAT member countries and anyone from the general public who either works in the tax field or has an interest in it. Tuition Fees:  TA officials from CIAT member countries: US$250.00  Individuals: US$400.00 Duration: 240 hours Topics: the course consists of the following lessons:

Lesson 1. The role of the Tax Administrator as advisor in the political sphere Lesson 2. The Tax Administration's Capacity, Social Acceptance of the Tax and Regulatory Structure Lesson 3. Conceptual Aspects of Tax Administration Lesson 4. General Considerations of Organizational Design: Management and Organizational Structure Aspects Lesson 5. Core Processes in Tax Administration: Revenues Lesson 6. Core Processes in Tax Administration: Taxpayer Assistance Lesson 7. Core Processes in Tax Administration: Auditing Lesson 8. Core Processes in Tax Administration: Assessment  


Int er – American Center of Ta x Administrations 

Lesson 9. Core Processes in Tax Administration: Administrative Resources Lesson 10. Core Processes in Tax Administration: Collection Lesson 11. Support Processes in Tax Administration Lesson 12.

Human Resource Management

Lesson 13.

Planning and Control in Tax Administration

Lesson 14. The Tax Administration and its Role in Promoting Ethics and Corporate Responsibility

Specialized Course on Tax Policy and Procedure Objective: This course seeks to provide specialized knowledge on the issue of Tax Policy and Procedure by strengthening the basic and strategic notions as a fundamental factor to understand the design and development of a country’s tax policy and the structure of its tax system. Language: Spanish. Candidate Students: it is aimed at officials from tax administrations of CIAT member countries and anyone from the general public who either works in the tax field or has an interest in it.  

Tuition Fees: TA officials from CIAT member countries: US$350.00 Individuals: US$600.00 Duration: 300 hours Topics: the course consists of the following lessons:

Lesson 1. Public Sector Funding Lesson 2. The Map of Coercive Tools Lesson 3. Selecting the Instruments Lesson 4. Tax Models Lesson 5. The Tax Administrator as Advisor in the Political Sphere Lesson 6. The Tax Administration’s Capacity, Social Acceptance of the Tax and Regulatory Structure Lesson 7. Funding Different Levels of Government


Centro Interamericano de Administraciones Tributarias

 

Lesson 8. Between the Private Price and the Tax Lesson 9. Approaches to Income Tax Lesson 10. The Basic Structure of the Individual Income Tax. Part 1 Lesson 11. The Basic Structure of the Individual Income Tax. Part 2 Lesson 12. Corporate Tax Lesson 13. Donations and Inheritance Taxes Lesson 14. Property Taxes Lesson 15. General Sales Taxes Lesson 16. Value Added Tax Lesson 17. Excise Taxes and Customs Duties Lesson 18. Regulatory Taxes Lesson 19. Funding Lesson 20. Tax Administration Organization 

Taxation Course Objective: This course seeks to provide civil servants and the general public of the TAs from Latin America, the Caribbean, Europe and Africa with general knowledge on the most relevant taxation topics. Languages: Spanish and English Candidate Students: it is aimed at officials and individual assistants of tax administrations from CIAT member countries working on taxation issues. Tuition Fees per Module:  TA officials from CIAT member countries: US$130.00  Individuals: US$260.00 Duration: 380 hours (90 hours per module on average) Topics: the course consists of the following modules and their corresponding lessons:


Int er – American Center of Ta x Administrations 

Module I. Tax Policy and Procedure Lesson 1. Tax Policy and Basic Taxation Principles Lesson 2. Basic Tax Notions and Structures Lesson 3. Tax Designs and Models Lesson 4. Income Taxation Lesson 5. Corporate Income Tax Lesson 6. Property Taxes Lesson 7. Excise Taxes Lesson 8. Taxation and Government Levels

Module II. Tax Law Lesson 1. Tax Law Lesson 2. Taxes Lesson 3. Constitutional Tax Law Lesson 4. Material or Substantive Tax Law. Lesson 5. Formal Tax Law Lesson 6. Tax Procedure Law Lesson 7. Criminal Tax Law Lesson 8. International Tax Law

Module III. International Taxation Lesson 1. E-commerce Lesson 2. Transfer Pricing Lesson 3. Harmful Tax Practices Lesson 4. On Exchange of Information. International Administrative Cooperation Lesson 5. International Double Taxation Lesson 6. Tax Harmonization


Centro Interamericano de Administraciones Tributarias

 

Module IV. Tax Administration Lesson 1. Notions of Planning and Control Lesson 2. Human Resources Lesson 3. Tax Administration Processes. Support Processes Lesson 4. Tax Administration Processes. Core Processes: Assessment, Administrative Remedies and Collection Lesson 5. Tax Administration Processes: Core Processes: Auditing Lesson 6. Tax Administration Processes. Core Processes: Collection and Taxpayer Assistance Lesson 7. General Considerations of Organizational Design: Management and Organizational Structure Aspects Lesson 8. Conceptual Aspects of Tax Administration. Definition of Tax Administration and its Context of Action  

Transfer Pricing Course Objective: This course has been developed to provide knowledge on the most relevant notions regarding the operation and applicability of transfer pricing in the transactions carried out by taxpayers. Languages: Spanish and English. Candidate Students: it is aimed at officials and individual assistants of tax administrations from CIAT member countries who either work on transfer pricing and international taxation or have an interest in these topics. Tuition Fees per Module:  TA officials from CIAT member countries: US$250.00  Individuals: US$375.00 Duration: 270 hours (90 hours per module)

Topics: the course consists of the following modules and their corresponding lessons:


Int er – American Center of Ta x Administrations 

Module I. Theory Lesson 1. Generalities Lesson 2. Traditional Methods Lesson 3. Non-traditional Methods Lesson 4. Comparability Lesson 5. Transfer Pricing Analysis Process Lesson 6. Administrative Procedures Aimed at Solving Controversies

Module II. Practice Lesson 1. Generalities Lesson 2. Use of the Comparable Uncontrolled Price Method Lesson 3. Use of the Resale Price Method Lesson 4. Use of the Cost Plus Method Lesson 5. Use of the Transactional Net Margin Method Lesson 6. Use of the Profit Split Method

Module II. Advanced Notions Lesson 1. The Case of Intangibles Lesson 2. Intra-group services Lesson 3. Transfer Pricing and Thin Capitalization Lesson 4. Transfer Pricing Selection and Auditing Processes.

Tax Management Course Objective: This course is aimed at developing competencies and skills for strategic action and decision-making affecting Tax Administration management in the changing world of taxation. Language: Spanish


Centro Interamericano de Administraciones Tributarias

 

Candidate Students: It is aimed at managers, administrators, directors or heads of the various departments of tax administrations and other staff with direct contact with administration, planning and management in TAs. Tuition Fees:  TA officials from CIAT member countries: US$250.00  Individuals: US$375.00 Duration: 270 hours Topics: the course consists of the following lessons: Lesson 1. Introduction to the Course: Goals and Times Lesson 2. The Role of the Manager Lesson 3. Essential Communication Skills Lesson 4. Leading the Emotionally Intelligent Workplace Lesson 5. Individual Interviews Lesson 6. Presentation Skills Lesson 7. Corporate Tax Management Lesson 8. Employee Satisfaction. Lesson 9. Myers Briggs-type Indicator Lesson 10. Strategic Thinking for Managers and Leaders Lesson 11. Introduction to Performance Management and Circumstantial Leadership Lesson 12. Performance Planning and Continued Performance Communication Lesson 13. Performance Feedback and Training Lesson 14. Team Leadership, Part One Lesson 15. Team Leadership, Part Two Lesson 16. Reaching Agreement through Interest-based Problem Solving Lesson 17. Customer Satisfaction. Lesson 18. Understanding Individual and Organizational Change, Part One Lesson 19. Understanding Individual and Organizational Change, Part Two


Int er – American Center of Ta x Administrations 

Lesson 20. Understanding and Leading Organizational Change, Part Three; Strategic Influence Lesson 21. Working on Real Problems, Parts One and Two Lesson 22. Preparing for Success Lesson 23. Implementing the Transition

Course on Financial Institutions and Transactions Control Objective: The purpose of this course is to identify and disseminate the various financial operations in order to establish optimum control mechanisms for combating fraud and evasion. Language: Spanish Candidate Students: it is aimed at officials and individual assistants of tax administrations from CIAT member countries. In the case of officials, priority will be given to those involved in the control and tax assessment function, regulatory or technical areas associated with this function. Tuition Fees:  TA officials from CIAT member countries: US$250.00  Individuals: US$375.00 Duration: 120 hours Topics: the course consists of the following lessons: Part I: Financial Markets and Tax Policy Lesson 1. Structure and Operation of Financial Systems Lesson 2. General Tax Aspects of the Financial Sector Lesson 3. Taxation of Financial Intermediaries Lesson 4. Taxation of Investment, Pension and Trust Funds Lesson 5. Taxation of Innovations and Complex Financial Transactions Lesson 6. Taxation of International Financial Transactions.


Centro Interamericano de Administraciones Tributarias

 

Part II: Financial Markets and Tax Administration Lesson 7. Cooperation of financial markets Lesson 8. Control of and through financial markets (with an emphasis on the international kind)  

Para mayor información escribirnos a: capacitacion@ciat.org


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