Training Management

Inter-American Center

of Tax Administration

Complementing and Strengthening The Tax Administration Programs

Virtual Activities

Training Management

Inter-American Center

of Tax Administration

CIAT Training Program C o m p l e m e n t i n g a n d S t r e n g t h e n i n g T h e T a x A d m i n i s t r a t i o n P r o g r a m s

Since 2004, the Inter-American Center of Tax Administrations has been holding virtual, at-a-distance educational activities on Taxation issues. The first of these courses, the Taxation Program began with a total of 49 participants from several Latin American countries; all of them tax administration officials. To date, after six editions of this course, there has been an estimated 30% increase in enrolment, which figure exceeds the Center’s initial expectations. The idea of designing at-a-distance educational courses is based on the Strategic Directions of the CIAT Strategic Plan, particularly the one dealing with training for the member countries. The experience acquired by CIAT up till now has allowed it to satisfactorily achieve one of its main objectives: the development of a permanent training program for the benefit of the tax administrations officials of its member countries. Currently the CIAT training program constitutes one of the Center’s leading programs as instrument for fulfilling its strategic objectives. The Executive Secretariat’s operational capacity is a relevant aspect in scheduling and carrying out its training actions. This includes direct actions by the ES staff as well joint actions scheduled and carried out by means of inter-institutional agreements. The Executive Secretariat has a Tax Training Coordination Office under the Directorate of Tax Studies, which is in charge of the execution of plans and projects determined by the organization. María Raquel Ayala Doval Studies and Training Director 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

Training Management

Inter-American Center

of Tax Administration

Methodology

All of the above courses will be conducted through the virtual modality, wherein the learning process is supported and followed up through a system of tutors, workshops, evaluations and forum on the CIAT platform intended for such purpose. For additional information on this or other matters: (http://www.ciat.org/capacitacion). If you are interested in any of our courses in the training section at www.ciat.org you may find information on these learning activities or you may write to capacitación@ciat.org.

Inscription

The interested in enrolling in courses must fill out the registration form and accompanied by photocopies of the following:

• Identity

• University graduate or postgraduate.

• Certification issued by the Administration which indicates that it is official.

E-learning Courses The virtual activities of the Training Program are:

Training Management

Inter-American Center

of Tax Administration

Tax Administration Specialized Course Objective: The basic purpose of this course is to provide tax administration officials and the public in general, specialized knowledge on all relevant aspects of the essential and support functions that must be fulfilled by the tax administration, as well as those most current issues that involve a more direct action with the taxpayers and society in general.

Language: Spanish.

Participants: Intended for tax administrations officials of the CIAT member countries, as well as the public in general working in the area of taxation or interested therein.

Registration fee:

Officials of Tax Administrations of CIAT Member Countries: US$325.00 Other: US$425.00

Duration: 23 weeks (approx.).

Content: the course is composed of the following lessons:

Lesson 1. The Role of the Tax Administrator as Adviser In The Political Sphere. Lesson 2. The Tax Administration’s Capacity, Social Acceptance of the Tax, Normative Design. Lesson 3. Conceptual Aspects of the Tax Administration. Lesson 4. General Considerations of Organizational Design: General And Organizational Structure Aspects. Lesson 5. The Substantive Processes of the Tax Administration: Collection. Lesson 6. The Substantive Processes of the Tax Administration: Taxpayer Assistance. Lesson 7. The Substantive Processes of the Tax Administration: Examination. Lesson 8. The Substantive Processes of the Tax Administration: Assessment. Lesson 9. The Substantive Processes of the Tax Administration: Administrative Appeals. Lesson 10. The Substantive Processes of the Tax Administration: Enforced Collection. Lesson 11. The Support Processes of the Tax Administration. Lesson 12. Human Resources Management Lesson 13. Planning and Control in the Tax Administration. Lesson 14. The Tax Administration and Its Role in the Promotion of Ethics and Corporate Responsibility.

Training Management

Inter-American Center

of Tax Administration

Specialized Course on Tax Policy and Technique

Objective: This course provides specialized knowledge on Tax Policy and Technique through the strengthening of structural and strategic concepts as fundamental aspect in understanding the design and development of a country’s fiscal policy as well as the structure of its tax system. Language: Spanish Participants: Intended for tax administrations officials of the CIAT member countries, as well as the public in general working in the area of taxation or interested therein.

Content: the course is composed 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 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. First Part Lesson 11. The Basic Structure of the Individual Income Tax. Second Part 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

Training Management

Inter-American Center

of Tax Administration

Taxation Course

Objective: The purpose of the course is to provide tax administration officials and the public in general of the countries of Latin America and the Caribbean, Europe and Africa, general knowledge on the most relevant taxation issues. Language: Spanish and English. Participants: It is intended for tax administration officials and individuals of the CIAT member countries dealing with taxation issues. Registration fee:

Officials of Tax Administrations of CIAT Member Countries: US$170.00 Other: US$270.00

Duration: 53 weeks (approx.). Content: the course is composed of the following lessons:

Module I. Tax Policy and Technique Lesson 1. Tax Policy as a Branch of Fiscal Policy and the Basic Principles of Taxation Lesson 2. Basic Tax Concepts Lesson 3. Models and Design of Tax Systems Lesson 4. Income Taxation Lesson 5. The Taxation of Business Earnings Lesson 6. International Aspects of Income Taxation Lesson 7. Net Worth Taxation Lesson 8. Consumption Taxation

Training Management

Inter-American Center

of Tax Administration

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

Module III. International Taxation Lesson 1. Electronic Commerce Lesson 2. Transfer Pricing Lesson 3. Harmful Tax Practices Lesson 4. Information Exchange. International Administrative Cooperation Lesson 5. International Double Taxation Lesson 6. Tax Harmonization

Module IV. Tax Administration Lesson 1. Conceptual Aspects of the Tax Administration: Definition of a Tax Administration Lesson 2. Conceptual Aspects of the Tax Administration: The Context of Action Lesson 3. General Considerations on Organizational Design: Managerial Aspects Lesson 4. General Considerations on Organizational Design: Aspects of Organizational Structure Lesson 5. The Tax Administration Processes. The Substantive Processes: Collection Lesson 6. The Tax Administration Processes: The Substantive Processes: Examination Lesson 7. The Tax Administration Processes. The Substantive Processes: Taxation Lesson 8. The Tax Administration Processes. The Substantive Processes: Recovery

Training Management

Inter-American Center

of Tax Administration

Course on Transfer Pricing

Objective: The course endeavors to provide knowledge in the field of examination, on the most important aspects dealing with the operation and application of transfer pricing in transactions carried out by taxpayers.

Language: Spanish and English.

Participants: It is intended for tax administration officials and individuals of the CIAT member countries dealing with taxation issues (Transfer pricing, international taxation). Registration fee:

Officials of Tax Administrations of CIAT Member Countries: US$250.00 Other: US$350.00

Duration: 35 weeks (approx.) Content: the course is composed of the following lessons:

Module I. Theoretical Aspects 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

Training Management

Inter-American Center

of Tax Administration

Module II. Practical Aspects 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 III. Advanced Aspects 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

Training Management

Inter-American Center

of Tax Administration

Course on Tax Management

Objective: The course endeavors to provide knowledge in the field of examination, on the most important aspects dealing with the operation and application of transfer pricing in transactions carried out by taxpayers.

Language: Spanish.

Participants: It is intended for Managers, Administrators, Directors or Heads of various Tax Administration Departments and other staff members directly involved in administration, planning and management in the TAs. Registration fee:

Officials of Tax Administrations of CIAT Member Countries: US$600.00 Other: US$700.00

Duration: 31 weeks (approx.) Content: the course is composed of the following lessons:

Lesson 1 .Introduction to the Seminar: Goals and Schedules Lesson 2 .The Role of the Manager Lesson 3 .Fundamental Communication Skills Lesson 4 .Emotional Intelligence Lesson 5 .Individual interviews Lesson 6 .Presentation Skills Lesson 7. Corporate Tax Administration Lesson 8. The employee satisfaction. Lesson 9. Myers Briggs Type Indicator Lesson 10. Strategic Thinking for Managers and Leaders Lesson 11.Introduction to Performance Management and to Circumstantial Leadership Lesson 12. Yield Planning and Communication

Training Management

Inter-American Center

of Tax Administration

Lesson 13. Yield Feedback Lesson 14. Team Leadership, First Part Lesson 15. Team Leadership, Second Part Lesson 16. Achievement of Agreement through Problem Solution Based on Interest Lesson 17. Customer Satisfaction Lesson 18. Understanding Individual and Organizational Change, First Part Lesson 19. Understanding Individual and Organizational Change, Second Part Lesson 20. Understanding and Leading Organizational Change, Third Part: Strategic Influence Lesson 21. Working on Real Problems, First and Second Parts Lesson 22. Planning for Success Lesson 23. Transition

Training Management

Inter-American Center

of Tax Administration

Course on the Control of Financial Institutions and Operations

Objective: The purpose of this course is to identify and know the various financial operations in order to establish optimum control mechanisms that may contribute to combat tax fraud and evasion. Language: Spanish. Participants: Intended for tax administrations officials of the CIAT member countries, as well as the public in general working in the area of taxation or interested therein. Registration fee:

Officials of Tax Administrations of CIAT Member Countries: US$300.00 Other: US$400.00

Duration: 12 weeks (approx.). Content: the course is composed of the following lessons

Lesson 1. Instruments, Institutions and financial markets Lesson 2. Generalities on Taxation Lesson 3. The taxation of financial intermediaries Lesson 4. The taxation of investment funds, retirement and trust funds Lesson 5. The taxation of innovative financial transactions Lesson 6. The taxation of international financial transactions Lesson 7 Tax Administration and financial institutions and markets Lesson 8. Control of international financial transactions

Training Management

Inter-American Center

of Tax Administration

Basic Customs Course

Objective: The purpose is to make known the customs principles and standards, in addition to providing and evaluating the main customs techniques. Language: Spanish. Participants: it is intended for tax administration officials of the CIAT member countries, as well as the general public working in the customs area or related to international trade. Registration fee:

Officials from the Tax Administrations of the CIAT Member Countries: US$350.00 Others: US$450.00

Duration: 11 weeks (approx).

Contents: the course consists of the following lessons:

Lesson 1. Introduction Lesson 2. Origin, evolution and justification of customs Lesson 3. The customs service, description of the service, its main characteristics; the current role of customs. Lesson 4. Customs law figures and their complementation and interaction with the control function. Lesson 5. Customs technique: Basic aspects of the Classification and Valuation of goods. Lesson 6. Customs administration

Training Management

Inter-American Center

of Tax Administration

Tax Ethics Course

Objective: Its main objective is to develop the capabilities, for elaborating proposals, tools and standards that may facilitate the promotion of public ethics, which initially requires understanding the basic criteria and principles that regulate it.

Language: Spanish.

Participants: it is intended for officials of the tax administrations of the CIAT member countries, as well as the public in general. Registration Fee:

Officials from the Tax Administrations of the CIAT Member Countries: US$350.00 Others: US$450.00

Duration: 11 weeks (approx.)

Contents: the course consists of the following lessons:

Lesson 1. Ethics and Corruption Lesson 2. Ethics in Public Administration Lesson 3. Ethics or Tax Morale Lesson 4. The Works of CIAT in the Promotion of Ethics in the Tax Administration Lesson 5. The Structuring of Tax Ethics: Tax Citizenship

Training Management

Inter-American Center

of Tax Administration

Basic Human Resources Course

Objective: Its objective is to provide the necessary practical knowledge for developing all competencies for appropriate human resources management within the tax administration and according to the staff’s capabilities. Language: Spanish.

Participants: it is intended for Managers, Administrators, Directors of Heads of various Tax Administration Departments and other staff directly involved in staff management.

Registration fee:

Officials from the Tax Administrations of the CIAT Member Countries: US$250.00 Others: US$350.00

Duration: 9 weeks (approx.)

Contents: the course consists of the following lessons:

Lesson 1. Introduction Lesson 2. The Organization’s Strategy and the Human Resources Management Strategy Lesson 3. Employment Management Lesson 4. Performance Management Lesson 5. Development Management Lesson 6. Human and Social Relations Management Lesson 7. The Promotion of Ethics in Human Resources Management

Training Management

Inter-American Center

of Tax Administration

Tax Audit Fundamentals

Objective: Its purpose is to present to new tax officials, the fundamentals of tax examination of a company. It also provides an extensive description of the steps to be followed in the tax examination of a taxpayer.

Languages: Spanish and English

Participants: it is intended for new officials in the area of examination wishing to increase their knowledge regarding the steps that must be followed in examining a company. Registration fee:

To be 100% subsidized by CIAT and Canada Revenue Agency. Duration: 7 weeks (approx.) Contents: the course consists of the following lessons:

For additional information, write to: capacitacion@ciat.org

Lesson 1. Introduction to basic examination Lesson 2. Review of the file and preparation of the examination plan Lesson 3. Meeting with the taxpayer Lesson 4. Examination of books and records Lesson 5. Conclusion of the examination