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ISSN 1684-9833 • No.19 / November 26, 2010

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The Executive Secretariat Informs The Ambassador of the Republic of France, His Excellency Hugues Goisbault, made a courtesy visit to CIAT

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The Executive Secretariat Informs The Ambassador of the Republic of France, His Excellency Hugues Goisbault, made a courtesy visit to CIAT L’Ambassadeur de France, son Excellence Hugues Goisbault, en visite au CIAT Isabelle Gaetan: New Head of the French Mission CIAT celebrates promotion of a great collaborator and friend Master’s Program Students from the University of San Carlos in Guatemala Visited CIAT CIAT presented achievements in relation to its Manual on Best Practices in the Measurement of Tax Expenditures The Tax Administrations Inform Argentina: Vietnam, Argentina’s new ally in fighting against illegal customs activities Canada: The Canada Revenue Agency (CRA) is pleased to announce the winners of the underground economy video contest

The head of the diplomatic mission, His Excellency, Hugues Goisbault, made a courtesy visit to CIAT on November 22, in response to an invitation from the new Head of the French Mission at CIAT, Isabelle Gaetan. One of the topics discussed ws the role of the missions of member  countries at CIAT and the historical relationships of France and Spain with our organization.  The general impression was that this informal conversation, rich in teachings, should contribute to mutual exchanges and taking advantage of France’s chairmanship of the G20 this should result in a collaboration project among the participants. The French delegation in this meeting consisted of the Ambassador of France, His Excellency, Hugues Goisbault; the Chancery’s Political Attaché, Pauline Charles Brunner; and the Head of the French Mission at CIAT, Isabelle Gaetan; on behalf of CIAT the participants were the Executive Secretary, Márcio F. Verdi, the Director of International Assistance and Cooperation, Socorro Velazquez, the Director of Studies and Training, Raquel Ayala, and the Head of the Spanish Mission at CIAT, Luis Cremades Ugarte. During his career at the Ministry of Foreign Affairs of France, Mr. Hugues Goisbault, has been Consul General in Seville, Stuttgart and Toronto, Head of Protocol, Director of Communication and Consul General and Director of the « Maison de France » in Rio de Janeiro. He was appointed Extraordinary and Plenipotentiary Ambassador to Panama on February 9, 2010.  Ambassador Goisbault speaks English, German, Portuguese and Spanish.

Chile: The SII of Chile and DGFiP of France hold successful seminar within the framework of technical cooperation Peru: Over 600,000 entrepreneurs may use electronic invoices Peru: SUNAT implements pilot project with 17 large businesses on the use of the electronic invoice Interview Publications Other documents ¡Were you aware that!... ¡¿Really?!...

His Excellency, Hugues Goisbault, head of the French diplomatic mission to Panama and Mr. Márcio F. Verdi, CIAT Executive Secretary.

From left to right: His Excellency Hugues Goisbault, Márcio F. Verdi, Isabelle Gaetan, Socorro Velazquez, Luis Cremades Ugarte, Raquel Ayala and Pauline Charles Brunner.


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L’Ambassadeur de France, son Excellence Hugues Goisbault, en visite au CIAT CIAT is a public international organization which groups the tax administrations of 38 countries, (29 Amarican countries, 6 European countries, 2 African countries and one Asian country), for the purpose of providing an integral service for the modernization of those administrations, by promoting their evolution, social acceptance and consolidation through the exchange of knowledge, experiences and the rendering of specialized technical assistance.

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Le chef de la mission diplomatique française, son Excellence Hugues Goisbault, a rendu, sur l’invitation d’Isabelle Gaetan la nouvelle Chef de la mission française auprès du CIAT, une visite de courtoisie, ce 22 novembre, au Centre Interaméricain des Administrations Financières. Parmi les thèmes évoqués durant cette visite, ont été principalement abordés le rôle des missions des pays membres participant au CIAT ainsi que les relations historiques entre la France, l’Espagne et cette organisme international. De l’avis général, le débat noué à cette occasion a été particulièrement riche en enseignements. Il devrait d’ailleurs conduire à favoriser les échanges entre la représentation diplomatique française et le CIAT et, à l’occasion de la présidence française du G20, permettre de développer un projet de collaboration entre tous les participants à cette rencontre. Etaient présents lors de cette visite : Pour l’Ambassade de France, Monsieur l’Ambassadeur Hugues Goisbault, l’Attachée de Chancellerie Mme Pauline Charles-Brunner et la Chef de la Mission Française auprès du CIAT, Mme Isabelle Gaetan. Pour le CIAT, le Secrétaire Exécutif, M. Marcio F. Verdi, le Directeur de l’Assistance et de la Coopération Internationale, M. Socorro Velazquez, la Directrice des Etudes et de la Formation, Mme Raquel Ayala et le Chef de la Mission Espagnole auprès du CIAT, M. Luis Cremades Ugarte. Au cours de sa carrière au sein du Ministère des Affaires Etrangères française, Monsieur Hugues Goisbault, nommé Ambassadeur extraordinaire et plénipotentiaire à Panama depuis le 9 février 2010, a été, entre autre, Consul Général à Séville, Stuttgart et Toronto, Chef du Protocole et Directeur de la Communication. Dans ses fonctions précédentes, Monsieur Goisbault était Consul Général et Directeur de la « Maison France» à Rio de Janeiro. Son Excellence parle quatre langues: l’anglais, l’allemand, le portugais et l’espagnol.

Isabelle Gaetan: New Head of the French Mission Starting on October 22, 2010, Isabelle Gaetan was appointed Head of the French Mission at CIAT. She replaces Angel Gonzales who has been assigned new functions at the DGFIP and who returned to his country on November 17, 2010. Ms. Gaetan initially worked in France as attorney, specialized in civil law. In 1995 she joined the administrative career where she held the position of attorney of the tax administration for 5 years, in charge of Public Relations and Communication of the Directorate of Fiscal Legislation from 2000 to 2008 and before being assigned to this position she was Director of Human Resources in charge of the Studies section.

CIAT celebrates promotion of a great collaborator and friend On the occasion of his promotion at the DGFIP of France, CIAT officials and top executives gathered at the headquarters to honor Mr. Angel González, and additionally recognize his great contribution as Head of the French Mission at CIAT, Ever since he joined CIAT in August 2008, Angel González showed his extraordinary professionalism, commitment, discipline, honesty and efficiency, especially when he temporarily held the position of Director of Operations. New Web Site: http://www.sri.gob.ec


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He is being replaced by Ms. Isabelle Gaetan, as new representative of France before CIAT. The CIAT Executive Secretariat wishes him success in this new stage of his career. Bonne chance mon ami!

Master’s Program Students from the University of San Carlos in Guatemala Visited CIAT Students from the fifth quarter of the Master’s Program in Formulation and Evaluation of Projects from the University of San Carlos in Guatemala, visited the headquarters of the Inter-American Center of Tax Administrations –CIAT- in Panama City on October 29, 2010. The group of students was cordially welcomed by the CIAT Executive Secretary, Mr. Márcio F. Verdi and his team of collaborators, who shared their experiences on various projects carried out and the tools used for achieving the objectives. They were also briefed on the experiences dealing with the implementation of the new web page, one of CIAT’s recent projects that required creativity and dedication for its development. One of the lessons learned by this group of students is that in every project one must consider the use of the necessary tools for its development, which are not precisely the most complex ones but rather those better adapted to it. The Executive Secretary also shared his experiences in relation to CIAT counseling to the Guatemalan Tax Administration, such as  Technical Assistance for Strengthening the Tax Administration in 2006-2008, Strengthening of the Superintendency of Tax Administration –SAT- 2004-2005 and the Program for the Consolidation of the Integral Tax System and Strengthening  of the Tax Administration.

The CIAT Executive Secretary, Mr. Márcio F. Verdi with students from the University of San Carlos of Guatemala.

CIAT presented achievements in relation to its Manual on Best Practices in the Measurement of Tax Expenditures The Second Seminar on Tax Expenditures: Reducing abuses and improving effectiveness was held at the IDB headquarters in Washington, D.C., on November 8 and 9. It was organized by the Inter-American Development Bank (IDB) and the International Monetary Fund (IMF). There were several presentations regarding experiences in the measurement of tax expenditures and methodological proposals for evaluating its effectiveness.

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The presentations were made by experts from international organizations and the academic community, as well as officials from the tax administrations and ministries of finance of the Latin American and Caribbean countries. Important among the presentations were the one on estimation of tax expenditure at the subnational level, estimation of tax expenditure for the promotion of investments and harmonization in the process of estimation of tax expenditures. With respect to this latter topic, the CIAT Tax Studies and Research Manager, Miguel Pecho, made a presentation on the progress of the Manual on Best Practices in the measurement of Tax Expenditures. The seminar’s material is available in the IDB web page and in the virtual platform of CIAT’s Network of Tax Studies and Research Areas.

 The Tax Administrations Inform Argentina: Vietnam, Argentina’s new ally in fighting against illegal customs activities The agreement endeavors to strengthen relationships between both countries and unify criteria in the struggle against smuggling, tax evasion and customs fraud. The General Director of Customs, María Siomara Ayerán, met at the headquarters of the Federal Administration of Public Revenues (AFIP) with representatives from the Socialist Republic of Vietnam, headed by the Deputy Minister of Finance, Do Hoang Anh Tuan. At said meeting a customs cooperation agreement was signed, to strengthen the relationships between both countries and unify criteria for struggling against smuggling and customs fraud. Source: Sitio Web - AFIP Carlos Alberto Sánchez Correspondent

Canada: The Canada Revenue Agency (CRA) is pleased to announce the winners of the underground economy video contest The CRA launched its second edition of the video contest on YouTube “The Underground Economy: Not Your Problem?” by inviting Canadians to produce videos to show how the underground economy is a problem for taxpayers, businesses and Canada.   The contest challenged Canadians to create videos that show in their own words, using their own creativity, why the underground economy is a problem for taxpayers, businesses and Canada. The videos show that those who participate in the underground economy are avoiding their tax responsibilities at the expense of all Canadians. Participation in the underground economy places an unfair burden on law-abiding businesses and individuals and reduces the amount of money available for important government programs for priorities such as health care, education and the environment. The underground economy also undermines the competitiveness of businesses and individuals because it offers an unfair, illegal advantage to those who fail to comply with Canada’s tax laws. A CRA selection committee determined the winners based on video quality, creativity and how effectively the videos showed the impact of the underground economy on society.

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The winners of the video contest were announced by The Honourable Keith Ashfield, Minister of National Revenue. “The winning videos deliver strong messages that clearly demonstrate the negative impacts of the underground economy,” said Minister Ashfield. The winning videos have been posted on the Canada Revenue Agency’s Web site   Maria Pica Correspondent

Events Chile: The SII of Chile and DGFiP of France hold successful seminar within the framework of technical cooperation Officials from the SII’s Deputy Directorates of Studies, Internal Control, Examination, Valuations and the Large Taxpayers Directorate particiapted in the seminar on Management Control and Institutional Risks that was held on November 8-10 in Santiago. The expert from the General Directorate of Public Finances (DGFiP) of France, Joaquin Cester –Director of Tax Services of the province of Var–, was in charge of the presentations that generated intensive and valuable exchanges of experiences on the topics discussed. The closing of the seminar was headed by the Director, Julio Pereira, who stressed the import of management control at the SII, since it allows for aligning institutional action with strategic objectives. He also emphasized the importance of risk control which should be based on two pillars: integrity and ethics. The original agreement between the tax administrations of France and Chile was signed in May 2005 and an extension was signed in November 2009, for the purpose of increasing cooperation in the fiscal area. Based on this agreement, activities have been carried out for disseminating good practices in several tax areas, by means of seminars and visits of French experts to Chile, as well as through technical missions by delegations of SII officials to the offices of the French tax administration.   Bernardita Moraga Correspondent

Seminar on Management Control and Institutional

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Peru: Over 600,000 entrepreneurs may use electronic invoices Last July, SUNAT implemented the use of “MYPE electronic invoices”, modern virtual support that may be used by over 600,000 entrepreneurs registered before the collection entity, to reduce costs and increase their competitiveness, since they will no longer use the traditional printed vouchers, thereby also contributing to the preservation of the environment.   The MYPE electronic invoice has the same validity and effectiveness of the printed one and thus serves to uphold a commercial transaction between a buyer and a seller, allowing the use of the tax credit, ensuring the delivery of a good or service and registering the corresponding payment. Clara Loza Ramírez Correspondent

Peru: SUNAT implements pilot project with 17 large businesses on the use of the electronic invoice With the participation of 17 large businesses, SUNAT initiated a pilot project on the use of the “electronic invoice”, modern computerized support for the issuance of virtual payment vouchers and intended for businesses handling large volumes of purchases and sales. This pilot project endeavors to validate the system to be used by the issuer, which involves, among other things, the remittance and receipt of electronic files sent to the Tax Administration. Clara Loza Ramírez Correspondent

Interview Mr. Márcio F. Verdi

Tax Administrations need to exchange experiences and promote integration Association of Officials of the State of Minas Gerais. (Special Supplement, September 2010) A special interview was made to the CIAT Executive Secretary, Mr. Márcio F. Verdi, at the III State Mining Fiscal Meeting.

Publications New in the Web DT 03-2010 Forecast of Tax Revenues in Ecuador Victor Hugo Ruales Pazmiño

This document consists of five sections. The first synthesizes the main methodologies of tax forecast. The second describes the treatment of the series to be projected. The third defines the theoretical model of tax projection. The fourth defines the modeling and estimation methodology, while the last one determines the participation of the regional directorates in identifying the impact of changes in regulations, behavior of special taxpayers and issues regarding the estimated economic impact of the control plans and projects that may affect tax collection in the period being analyzed.

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Other documents A Brief History of Income Tax

Alberto Barreix, Martín Bes, Jerónimo and Richard Bird Doc No. 9/10 2010 The income tax in force, the tax system that encumbers income has evolved in its structure like no other, adapting itself to changes in international trade and finances, the different levels of economic and institutional development, the political-cultural conditions and technological advances in administration, as well as the different tax policy models.

 ¡Were you aware that!... CIATData

On CIATData you will find basic information about CIAT member countries and associate-member countries, such as a brief description of their tax system, the features of their tax administration and the recent evolution of their tax revenue. Likewise, the service enables querying Information Exchange Agreements and/or Double Taxation Agreements subscribed, historical comparisons of the rates from their main taxes and different tax indicators.

 ¡¿Really?! Taxes paid with Three Cows This is one of the most ancient practices in Europe, which has been in existence for over 628 years. It originated in remote times of the Late Medieval and consisted of the obligation of six French municipalities from the Baretous Valley of annually delivering three cows to four Navarro municipalities of Valle del Roncal.

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