This roundtable, sponsored jointly by the Organisation for Economic Co-operation and Development (OECD) and the Inter-American Center of Tax Administrations (CIAT), was the fourth in a series of planned regional roundtables on tax morale and gathered Administrations, MNEs operating in the region, as well as tax professionals, and relevant business associations in Latin America and the Caribbean (LAC) region.
The roundtable's goal was to facilitate a dialogue between businesses and governments aimed at building tax morale, through improving cooperation and mutual trust between MNEs and tax authorities. Drawing on the findings of empirical surveys conducted by the OECD, some of the topics discussed include: how perceptions in LAC differ to other regions, how to improve interactions between MNEs and authorities; how to direct interactions towards formal channels; improving guidelines and guidance; and preventing corruption, disputes and early resolution of disagreements. The discussions were conducted using Zoom videoconference and applied Chatham House Rules to promote an open discussion among the attendees. The sessions were structured as follows:
- 18 May 2021 (15:30-17:00, GMT+2) Session open only to business
- 19 May 2021 (15:00-17:45, GMT+2) Session open only to tax administrations
- 20 May 2021 (15:00-18:15, GMT+2) Joint session for administrations and businesses
The meeting was not open to the media or press.
- Summary Statement (also available in Spanish)
For any questions, please contact TaxandDevelopment@oecd.org.