Visit by a delegation from Costa Rica to Uruguay and Spain to learn the good practices used by Uruguay for the organisation and procedures of its international tax unit
![image-plageholder image-plageholder](https://eurosocial.eu/wp-content/uploads/2018/02/intercambio-uru_cri2.jpg)
The EUROsociAL+ Programme is providing support to the government of Costa Rica for implementing an International Taxation Directorate under the Costa Rican Ministry of Finance Directorate General for Taxation, in order to fulfil the commitments in the area of taxation affecting Costa Rica’s future membership of the OECD. The support includes developing and implementing actions in the OECD project “BEPS – Base Erosion and Profit Shifting”, which seeks to fight tax evasion at the international level.
As part of this effort, EUROsociAL+ and the Inter-American Centre of Tax Administrations (CIAT), organized a visit by a delegation of officials from the Costa Rican Directorate General of Taxation to its counterpart in Uruguay. The aim of the visit was to learn good practices for organizing bodies that have functions that are considered similar and their procedures.
This exchange visit, together with a previous one to the Spanish Tax Administration Agency (AEAT) and the Spanish Ministry of Finance and Public Administrations Directorate General for Taxation, served to identify good practices that can be used in the reorganisation process that will take place in the Costa Rican International Taxation Directorate, as the delegates came into direct contact with the best international practices for the organisation, procedures and coordination of the responsibilities for international taxation.
Reforming the Costa Rican Tax Administration Directorate is an essential element in meeting the objectives and commitments of Costa Rica’s process of accession to the OECD, especially the development and implementation by the Tax Administration of the actions in the BEPS Plan.
EUROsociAL+. Área de políticas de gobernanza / governance policies unit, FIIAPP