Transparencia Fiscal en América Latina 2022
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Presentación de las principales conclusiones y puntos clave del informe, Zayda Manatta, Jefa de la Secretaría del Foro Global.
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Transparencia Fiscal en América Latina 2022
- 1. TAX TRANSPARENCY IN LATIN AMERICA 2022 San Jose, Costa Rica, 3 May 2022 Ms Zayda MANATTA, Head of the Global Forum Secretariat
- 2. © OECD | Tax evasion and other illicit financial flows affect domestic resource mobilisation in Latin America Tax evasion and other forms of illicit financial flows (IFFs) are a global problem that hinder domestic resource mobilisation. Revenue forgone due to tax evasion is estimated at 6.1% of GDP in the Latin American region (ECLAC, 2020). Due to non-compliance, tax authorities in Latin America collect less than half of the revenues they should theoretically gather in several countries in the region. Initiatives like the Punta del Este Declaration are highly relevant to tackle tax evasion and other forms of IFFs and fostering economic recovery after the COVID-19 pandemic. 2 Global Forum on Transparency and Exchange of Information for Tax Purposes
- 3. © OECD | Strong commitment of Latin American countries to tax transparency The Punta del Este Declaration is a call to tackle tax evasion and other financial crimes through tax transparency and co-operation Mexico and El Salvador endorsed the Declaration in 2021 All Latin American Global Forum members are now signatories of the Declaration Bolivia is an observer 3 Global Forum on Transparency and Exchange of Information for Tax Purposes
- 4. © OECD | Building awareness on tax transparency in Latin America Reporting on regional progress First Punta del Este Declaration Initiative progress report in 2021 Baseline study on wider use of treaty-exchanged information Advocating for tax transparency in regional events CIAT General Assembly Collaborating with regional partners New Beneficial Ownership toolkit with the IDB Model EOI Manual with the WBG Future chapter on International Co-operation with CIAT Collaboration on other technical assistance initiatives 4 Global Forum on Transparency and Exchange of Information for Tax Purposes
- 5. © OECD | Building capacities for tax transparency in Latin America 5 Global Forum on Transparency and Exchange of Information for Tax Purposes 10 countries benefiting from capacity-building programmes Induction programmes (3 countries) Tailored technical assistance (7 countries) 5 training events attended by over 530 Latin American officials covering key areas of tax transparency: Standard on transparency and exchange of information on request (EOIR), including beneficial ownership and foreseeable relevance Standard on automatic exchange of financial account information (AEOI), including effective implementation Effective use of the EOIR and AEOI tools for tax compliance activities 2 new e-learning courses on confidentiality and data safeguards 3 toolkits: AEOI, beneficial ownership, and exchange of information manual Various other technical tools, including on information security management
- 6. © OECD | Mobilising domestic revenues through tax transparency 6 Since 2019, at least EUR 25.7 billion in additional revenue were identified in Latin America through voluntary disclosure programmes, offshore investigations and use of exchange of information. Seven Latin American countries reported collecting or identifying additional revenue as a result of use of EOIR over 2014-2021, amounting to a total of EUR 2.6 billion. Of those, EUR 261 million were collected in 2021. Until 2021, at least EUR 21.5 billion in additional revenue have been identified through Voluntary Disclosure Programmes launched prior to the first AEOI exchanges. Global Forum on Transparency and Exchange of Information for Tax Purposes Measuring progress
- 7. © OECD | High priority for exchange of information in Latin America 7 Global Forum on Transparency and Exchange of Information for Tax Purposes Note: Responses from 16 countries. The labels show the number of countries and in brackets the corresponding percentage. Source: Tax Transparency in Latin America survey Level of priority given to exchange of information in Latin America
- 8. © OECD | Requests for information are advancing in the region 8 Global Forum on Transparency and Exchange of Information for Tax Purposes Note: Responses from 15 countries. Chile has provided data on the number of requests sent but preferred not to have them published. Source: Tax Transparency in Latin America survey Number of requests for information sent and received by Latin American countries
- 9. © OECD | But strong disparities remain between countries 9 Global Forum on Transparency and Exchange of Information for Tax Purposes Note: Responses from 15 countries. Chile has provided data on the number of requests sent but preferred not to have them published. Source: Tax Transparency in Latin America survey Distribution of requests for information sent by Latin American countries (in %)
- 10. © OECD | Towards a multi-pronged approach for beneficial ownership transparency 10 Global Forum on Transparency and Exchange of Information for Tax Purposes Note: The labels show the number of countries using the approach(es) and the corresponding percentage in brackets. Source: EOIR peer reviews of eight Latin American countries Element A1 - Number of approaches used and determination and rating of the legal framework
- 11. © OECD | Automatic exchange of financial account information is progressing, but is still behind its potential 11 Global Forum on Transparency and Exchange of Information for Tax Purposes No date set yet for first exchanges: Dominican Republic, El Salvador, Guatemala, Honduras and Paraguay Timeline of Latin American countries’ participation in AEOI
- 12. © OECD | The effective use of AEOI data is at early stage 12 Global Forum on Transparency and Exchange of Information for Tax Purposes Note: Information from seven countries implementing CRS-AEOI and using the data received. The labels show the number of countries and the corresponding percentage in brackets. Source: Tax Transparency in Latin America survey Number of countries using AEOI data in their tax activities
- 13. © OECD | Solid exchange of information infrastructures are in place 13 Note: Responses from 16 countries. The labels show the number of countries and the corresponding percentage in brackets. Source: Tax Transparency in Latin America survey Number of countries with EOI organisational arrangements and technical tools Global Forum on Transparency and Exchange of Information for Tax Purposes
- 14. © OECD | More capacity building for tax auditors is needed 14 Note: Responses from 16 countries. The labels show the number of countries and the corresponding percentage in brackets. Source: Tax Transparency in Latin America survey Global Forum on Transparency and Exchange of Information for Tax Purposes Staff’s knowledge on EOI
- 15. © OECD | Exchange of information networks continue to grow in the region 15 Note: Responses from 16 countries Source: Tax Transparency in Latin America survey Global Forum on Transparency and Exchange of Information for Tax Purposes Latin American countries’ exchange of information relationships, by type
- 16. © OECD | Advancing wider use of treaty-exchanged information in Latin America A baseline study on the wider use in Latin America was discussed by Latin America countries (November 2021). The international and domestic legal basis is in place in the majority of countries. However, only one country in the region has reported doing wider use in practice. A framework for the wider use will be developed during 2022, which may include: Tailored agreements Possible definition of a pilot project between interested countries Delivery of confidentiality and data safeguards trainings 16 Global Forum on Transparency and Exchange of Information for Tax Purposes
- 17. © OECD | Looking ahead Building sustainable capacities in exchange of information Implementing the requirements for EOIR, including beneficial ownership frameworks Encouraging commitments to AEOI and effective use of related data Advancing the wider use of treaty-exchanged information Championing gender balance in tax transparency Advocating for tax transparency and co- operating with regional partners 17 Global Forum on Transparency and Exchange of Information for Tax Purposes
- 18. Thank you For more information https://oe.cd/ttila2022 https://twitter.com/OECDtax gftaxcooperation@oecd.org https://oe.cd/tax-news Financial contributions provided by:
Notas del editor
- Tax Transparency in Latin America is the annual progress report of the Punta del Este Declaration. This second edition presents the work carried out and the results achieved in 2021 in the region. I am delighted to share with you the main findings of the report.
- Tax evasion and other forms of IFFs are a global problem that hinder domestic resource mobilisation, undermine the credibility of the tax system, and result in significant revenue loss for governments. The problem of tax evasion significantly affects Latin America. The Economic Commission for Latin America and the Caribbean (ECLAC) estimates that EUR 272 billion, amounting to 6.1% of the region’s GDP was lost to tax non-compliance in 2018. Moreover, ECLAC estimates that several countries from the region have an income tax gap of more than 50%, meaning that tax authorities collect less than half of the revenues they should theoretically gather (countries with income tax gap of or more than 50%: Argentina, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Panama, Peru). Therefore, Initiatives like the Punta del Este Declaration are highly relevant to tackle tax evasion and fostering economic recovery after the COVID-19 pandemic.
- The Punta del Este Declaration was signed in November 2018 as a call to action for Latin American countries to implement international tax transparency standards and to tackle tax evasion and other financial crimes through tax transparency and co-operation with the aim of strengthening domestic resource mobilisation. Since its inception in 2018, the number of signatories of the Declaration has been steadily increasing. In 2021, we were pleased to welcome Mexico and El Salvador as new signatories. Now, all Latin American countries that are members of the Global Forum are now signatories of the Declaration. Bolivia is an observer to the Declaration and we hope that it will join other Latin American countries as member of the Global Forum in the future. This shows the strong and continued commitment of the region to the tax transparency agenda as a leverage for domestic resource mobilisation. The strong partnership with our development partners: the Inter-American Center of Tax Administrations, the Inter-American Development Bank and the World Bank Group, are key to the success of this Initiative and on this day I would like to welcome as new partner of the Declaration, the International Finance Corporation. This collaboration will surely be of the outmost importance in strengthening our ability to keep providing useful and effective capacity building in Latin America.
- Latin American members continue working towards implementing the 2021-2023 agreed work plan to achieve the Declaration’s objectives. During 2021, strong awareness on tax transparency was built in the region. The activities developed last year helped advance the tax transparency agenda in Latin America. In particular: In 2021, we published a milestone report, the first Punta del Este Declaration Initiative progress report, featuring for the first time key findings in the implementation and use of tax transparency in Latin America A baseline, milestone study on the use of information exchanged under tax treaty channels for purposes other than tax (so called “wider use of treaty-exchanged information”) was discussed by the PdE members. This study should provide for a baseline for future work in this area. We also continued advocating for tax transparency in regional events, in collaboration with the Chair of the Declaration, with a key highlight to the CIAT General Assembly. In addition, during 2021 the Global Forum and the regional partners of the Punta del Este Declaration have continued to maintain a fruitful collaboration. With the IDB, we published a New Beneficial Ownership toolkit, and the last week we were pleased to publish its Spanish version. With the WBG, we prepared a revised Model EOI Manual, and its Spanish version will be published very soon. With the CIAT, we are working on a future chapter on International Co-operation, as part of its Manual on the Control of International Tax Planning. And we have collaborated together on other technical assistance projects, including in the context of country specific capacity-building programmes.
- On the capacity-building front, in 2021 efforts continued to focus on broadening technical capacities of tax authorities across the region, and on delivering training to enhance tax officials understanding of exchange of information and its use in their day-to-day work. Assistance covered different aspects, including assistance with exchange of information on request, beneficial ownership, automatic exchange of financial account information, confidentiality and information security management, and adherence to the Convention on mutual administrative assistance in tax matters. Non-member countries of the Global Forum (Bolivia) also received pre-membership support. These activities resulted in concrete results that I would like to highlight: 3 countries benefitted from an induction programme, which is a comprehensive technical assistance programme offered to all Global Forum members that joined from 2016 onward. 7 other countries received tailored technical assistance adapted to their particular needs. The Global Forum also continued to adapt its training events due to the ongoing global pandemic, offering 5 virtual trainings, allowing over 530 tax officials from the region to attend trainings on different topics - showing the great interest from authorities and staff to further deepen their knowledge. The Global Forum has also continued to develop tools such as e-learning courses, toolkits and manuals on relevant topics. These are: Two e-learning courses on confidentiality and data safeguards which is a critical element of cross-border exchange of information Three toolkits : I already mentioned two of them: 1) The new toolkit on Building Effective Beneficial Ownership Frameworks with the IDB and 2) The Model Manual on Exchange of Information for Tax Purposes with the WBG. The third one is the Toolkit for the Implementation of the Standard for Automatic Exchange of Financial Account Information Various technical tools including to monitor the exchange of information activity and results and to implement a sound information security management were also developed (tools shared with Colombia, Ecuador, Honduras and Peru).
- Before going into detail on the progress made by Latin American countries on the implementation of the standards, I would like to show you the impressive numbers achieved by the region so far in relation to domestic resource mobilisation. The effectiveness of exchange of information is measured by how the information is effectively used to enforce tax compliance and generate additional revenue. The results of the TTiLA 2022 survey indicate that all the efforts done by Latin American countries are generating additional revenue. Since 2019, EUR 25.7 billion in additional revenue were identified through voluntary disclosure programmes, offshore investigation and use of exchange of information. If we look in greater detail the main component of this impressive figure, we have: The use of EOIR brought additional tax revenue in Latin America for a total of EUR 2.6 billion during the 2014-2021 period, of which EUR 261 million were collected in 2021. In 2018, one country alone reported extraordinary tax revenue gains due to EOIR of EUR 1.7 billion. The deterrent effect of the implementation of AEOI has contributed to the impressive results of the voluntary disclosure programmes launched prior to the first AEOI exchanges. Until 2021, such programmes raised at least EUR 21.5 billion in additional revenue. This figures may be even bigger in reality as most countries do not systematically identify and record revenue collected due to EOIR but only do so on a case-by-case basis. Countries have various approaches to track and report revenue generated through EOIR. Some countries rely on revenue identified while other on revenue collected. The Global Forum is working with countries to ensure that they monitor and record the revenue generated as a result of exchange of information.
- Implementing the tax transparency standards is a major task, and involves putting in place the legal framework, and the organisational and practical infrastructure required to carry out EOIR and AEOI and therefore enhance domestic resource mobilisation. The success of this journey depends a lot on the commitment at political and administrative level to address all possible legal, technical and resource implications for the implementation of the standards and to promote exchange of information among tax auditors. The results for 2021 show that the commitment from Latin American countries remains strong. 13 out of 16 countries (81% of respondents) give such a high priority to exchange of information. Countries have indicated that this commitment is driven by their need to: have a solid network of partners for exchange of information use exchange of information not only to strengthen tax audit and control processes but to tackle other types of financial crimes, such as money laundering and terrorism financing. The medium priority given by 3 countries (19% of respondents) is mainly explained by the still limited awareness of auditors, who are one of the main actors in this process as they trigger requests for information.
- Requesting information from abroad is critical in most of the cross-border audits and investigations. Without obtaining crucial information which is held abroad, tax auditors may not be able to tackle effectively cross-border tax evasion. In the context of the Punta del Este Declaration, Latin American countries have committed to increase the number of requests sent while at the same time ensuring their relevance and quality. The results for 2021 indicate that, overall, the region as a whole has improved its performance due to some countries undertaking measures to increase the use of exchange of information on request sent to support their tax investigations. In 2021, the region increased the number of requests sent by 103% with respect to 2020. This progress in the number of requests sent was driven by the notable increases in four countries: Peru (2 050%), Panama (600%), Argentina (220%) and Colombia (53%). Overall, the region was a net sender of requests with 649 requests sent and 392 requests received.
- However, strong disparities in the number of requests sent continue. Most Latin American countries are still not yet using their wide exchange of information network intensively. As you can see in the figure, four Latin American countries were responsible for 91% of all the requests sent in 2021, and one country alone accounted for 55% of the requests sent. These encouraging progress is the consequence of the awareness-raising and training activities targeted towards tax auditors to improve their knowledge and accompany them in the effective use of exchange of information in their tax investigations. Some countries are also using CRS-AEOI-related investigations to launch specific requests for additional information These results also indicate that more efforts and resources need to be allocated to raise awareness, train tax officials and improve the use of EOI in tax administrations in the Latin American region.
- In Latin America, the framework aimed at ensuring transparency on beneficial ownership information is still in early stages of implementation. Countries report facing challenges to implement the beneficial ownership standard. One important challenge is the definition of the policy approach best suited for the country, taking into their legal and organisational circumstances. As detailed in our new Beneficial Ownership Toolkit, published jointly with the IDB, countries can use: a single approach usually based on existing information held by obliged persons under the anti-money laundering framework; or a multipronged approach comprising different sources of information. These sources can include the anti-money laundering framework, information held by the entities themselves (the entity approach), a central beneficial ownership register held by a public authority (the central register approach) or the tax authority (the tax administration approach). The results for 2021 show that 10 Latin American countries use two or three approaches for ensuring the availability of beneficial ownership information, evidencing a trend to a multi-pronged approach. Nine Latin American countries in the region already use central registers of beneficial owners, whether held by the tax authority or by another authority Lessons learned from the Global Forum peer reviews on exchange of information on request indicate that a multi-pronged approach generally leads to a more solid beneficial ownership system. As you see in the figure, the results for the 8 Latin American countries assessed by the global Forum so far indicate that countries using a multi-pronged approach generally have better results than those who use one approach. However, using a multi-pronged approach does not automatically lead to an efficient beneficial ownership framework as gaps could still be present in relation to some aspects of the legal framework and/or its practical implementation. ----------------------- Countries and number of approaches: 1 approach – AML: Chile, Guatemala, Panama 2 approaches – AML + tax administration approach: Brazil, Dominican Republic 3 approaches – AML + entity approach + central register: Costa Rica, Uruguay 3 approaches – AML + entity approach + tax administration approach: Peru A1 Determinations and ratings: Brazil: In place but – LC Chile: In place but – PC Costa Rica: In place but – PC Dominican Republic: In place – LC Guatemala: Not in place – NC Panama: In place but – PC Peru: In place but – PC Uruguay: In place – LC
- The automatic exchange of financial account information is a turning point in the fight against tax evasion. In 2020, information on 75 million financial accounts were exchanged under this standard globally, covering at least around EUR 9 trillion worth of assets. Latin America is increasingly participating and committing to automatic exchange. The first automatic exchanges in Latin America started in 2017 with three countries. Since then, seven other countries in the region have started their automatic exchanges between 2018 and 2021, bringing the number of Latin American countries participating to automatic exchange to 10. The last country starting these exchanges was Ecuador in 2021. Five other member countries have not yet committed to implementing automatic exchange of information within a given timeframe. The Global Forum Secretariat and its regional partners will continue to raise awareness on the benefits of the implementation of this standard and to provide technical support to countries interested in committing to a specific year.
- The standard for automatic exchange of financial account information is a powerful tool to detect unreported financial accounts and enforce tax rules. However, one of the main challenges for countries implementing the standard is the effective use of the large amount of data received. Seven out of the ten Latin American countries performing automatic exchanges use the information received in their tax audits and investigations: five countries for risk assessments and tax audits, three countries for tax collection and four countries for taxpayer notification The Global Forum and its partners will continue to work with countries to progress on the effective use of this data for domestic resource mobilisation. To that end, a comprehensive capacity-building strategy for the successful implementation of automatic exchange of information for developing countries was released late 2021 by the Global Forum.
- A solid exchange of information infrastructure is also essential. Exchange of information units should be set up and allocated with adequate technical and human resources, so that exchange of information is performed with the timeliness and quality that administrative assistance in tax matters requires. In addition, having the competent authority status assigned to the unit ensures that processes are dealt with efficiently and effectively. The results for 2021 show that the countries in the region have solid EOI infrastructures: 15 countries have already established an specialised unit acting as delegated competent authority and with manuals to support its work. Moreover, 12 countries have implemented an EOI tracking tool which enables them to better manage and monitor the EOI activity. The implementation of a robust EOI infrastructure will continue to be a key area for the Global Forum's capacity-building programme.
- The report also shows that Latin American countries needs to further promote capacity building in exchange of information within the tax administration. The perceived level of knowledge on exchange of information should continue to be improved: 10 Latin American countries indicated that the level of knowledge, particularly among tax compliance staff, is “medium”, and six countries rated it as “high”. The number of countries considering having staff with a high level of knowledge on exchange of information decreased by 25% compared to 2020, which can be partially attributed to: (i) experienced staff leaving the tax administration (ii) relatively low practice in exchange of information, or (iii) exchange of information unit recently implemented. The Global Forum and regional partners will continue to train Latin American tax officials on EOI.
- Exchange of Information is only possible if there is an international agreement that allows it. Most Latin American Countries have a broad network for exchange of information thanks to their participation in the Convention on Mutual Administrative Assistance in Tax Matters (MAAC). With Paraguay having deposited the instrument of ratification of the MAAC in July 2021, almost all Latin American countries members of the Global Forum are now parties to the MAAC. Moreover, in January 2022, Honduras received the formal invitation from the Co-ordinating Body to become a party to the MAAC. With Honduras, the full circle of EOI relationships will be complete for Latin American Global Forum members.
- One of the possible areas of work exploited in the Declaration is the wider use of treaty-exchanged information. On the progress made in 2021 on this front, we have the following highlights: In the November 2021 meeting, the Global Forum Secretariat presented a baseline study on wider use in Latin America. The study concluded that the majority of the Latin America countries have the international and domestic grounds for wider use. However, so far, only one country in the region (Argentina) has a strategy for the use of treaty-exchanged information for non-tax purposes, which has been used in practice. To stimulate this wider use, the Global Forum proposed further work in the area comprising a framework for the wider use of treaty-exchanged information in Latin America, to be developed during 2022 We will present and discuss in further detail the main components of this framework tomorrow, which includes – Tailored agreements Definition of a pilot project between interested countries Delivery of confidentiality and data safeguards trainings.
- After two years of the COVID-19 pandemic, physical meetings and on-site missions have started to resume in 2022 to strengthen capacity-building projects and activities in the context of the Punta del Este Declaration. The Punta del Este Declaration Initiative will keep up the extensive work during 2022: We will continue to work with governments in the region to help them build sustainable capacities for exchanging information under tax transparency standards. The Global Forum Secretariat will deliver a dedicated “Train the Trainer” programme for Latin America during 2022. The Global Forum Secretariat and its regional partners will put particular effort to ensure that countries in the region have a solid and effective framework for exchange of information on request, including by ensuring transparency of beneficial ownership information Efforts will be deployed to raise awareness of non-committed Latin American countries on the potential of the standard for automatic exchange of information and on the technical support available for the implementation of the standard. Latin American countries will be encouraged and assisted in starting the implementation of the wider use of treaty-exchanged information to further take advantage of it for non-tax purposes, and a pilot project between interested countries could be launched. Female leadership roles and gender balance in tax will be championed, through the “Women Leaders in Tax Transparency” pilot programme (participating countries are Brazil, Colombia, Costa Rica, Ecuador, Honduras, Peru). Finally, the Punta del Este Declaration Initiative will continue to seek the promotion and engagement at the highest political level of countries in the region. Co-operation with the regional partners will continue to be key for the Initiative.
- All this work would not be possible without the trust and support of donor countries. I would like to acknowledge their important contribution to the work carried out by the Global Forum Secretariat.