On March 15, 2023, the GLOBTAXGOV team at Leiden Law School met with the Inter-American Center of Tax Administrations (CIAT) to explore opportunities for cooperation, to discuss the needs of tax administrations in the field of international taxation and evaluate ongoing projects and new initiatives where cooperation between and the University of Leiden is convenient. Finally, the possibility of promoting internships to address specific roles was discussed.
For several years, CIAT and GLOBTAXGOV have cooperated to carry out specific training activities and technical documents. The most recent document was the Toolkit for the Design and Effective Implementation of International and Domestic General Anti-Abuse Rules, which was published in 2022 by CIAT and prepared with the technical support of GLOBTAXGOV and the financial support of GIZ and EUROsociAL+. Likewise, both institutions designed the structure of a Directory of Jurisprudence on International Tax Matters, which is still in the process of development. In addition, Esther Huiskers-Stoop and Irma Mosquera from the tax law department, together with Diego Quiñones, authored a chapter of CIAT's Manual for the Control of International Tax Planning. A summary of the chapter, which deals with Cooperative Compliance mechanisms, was published last year on the Leiden Law Blog.
