In an exclusive interview, Guillermo Michel (AFIP), talks to Matthew Gilleard (International Tax Review) about recent and future compliance initiatives, the challenges the tax authority faces, inter-jurisdictional cooperation, and why it wants taxpayers to be successful in their economic activities.
ITR: What does your country's tax system have to offer the international community?
GM: There are no general recipes applicable to all countries, however we do not believe tax competition is an efficient way to attract genuine investments to develop a country 's economy . We believe the efficient use of tax revenues in the creation of the abovementioned favourable economic atmosphere, particularly in periods of international crisis, is the best way to show international investors that they can trust in our economy and do business in a way that benefits them and the country . Unlike many countries, we believe corporate taxation does not discourage economic activity and that if we rely only on personal taxation (income or consumption) the result will be a smaller internal market and the consequent weakness of our economy .
ITR: How actively do you engage with other countries' revenue departments? Who do you interact most with?
GM: We have interaction with other tax administrations in the exchange of experiences and the use of international cooperation, such as exchange of information. We host many seminars to exchange experiences, particularly with Central American countries. We also participate actively in the InterAmerican Center of Tax Administrations (CIAT) and other international organisations where we have an observer status, like the OECD. In the last four y ears, because of an active programme of negotiating and signing TIEAs, and the recent accession to the OECD Convention on Mutual Administrative Assistance in Tax Matters, we have experienced a 150% increase in the network of exchange of information partners. In practice, we make intensive use of these instruments through requests for information, which in 2011 increased 200% from the previous year, allowing the production of definite evidence on tax evasion and aggressive tax planning. On the other hand, in 201 1 , Argentina was once again appointed to be a member of the World Customs Organisation (WCO) Policy Commission on behalf of the Americas and actively contributes to spreading good practices in the different manuals on risk management or revenue promoted by the WCO. It is worth mentioning that Argentina will host the CIAT 47 th General Assembly in 2013. Furthermore, during the visit of CIAT's Executive Secretary to Argentina, he congratulated AFIP for its work on tax auditing and the use of technology , highlighting that our tax administration takes the lead in Latin America in the detection and sanctioning of tax evasion.
Fuente: http://www.internationaltaxreview.com/IssueArticle/3085502/Supplements/Interview-Argentine-tax-authority-reveals-compliance-secrets.html?supplementListId=86580
