History

The OITI was initially developed in 2010 as a joint initiative of three Iberoamerican Universities: the Universidad Carlos III de Madrid, the Universidade de Sao Paulo and the Universidad Externado de Colombia. Subsequently, the First Meeting of the Observatory was held in October 2010 in the city of Sao Paulo, sponsored by the Universidade de Sao Paulo and the Instituto Brasileiro de Direito Tributário.

In 2011, the Observatory’s network was extended and the following events took place:

a. I Meeting International Taxation Europe America, organized and sponsored by the Universidad Carlos III the Madrid and Price Waterhouse Coopers in the city of Madrid.

b . II OITI Meeting: sponsored by the Universidad Andina Simón Bolívar in Ecuador.

In 2012 the first IberoamericanTax Moot Court took place, in addition to the following events:

a. II Meeting International Taxation Europe America, was held May 2012 in Madrid, sponsored by Universidad Carlos III.

b . III OITI Meeting, was held November 2012 in Santiago de Chile, under the auspices of the Universidad de Los Andes – Chile. The Meeting focused on the signing of the Double Taxation Conventions following the OECD Model or the UN Model. In this context, the I Iberoamerican Tax Moot Court Competition took place.

In 2013, the institutionalization of the Observatory arose, and the following events took place:

a. Institutionalization of the Observatory: The Convention

The institutionalization of the Observatory has been a main issue for the related institutions through these recent years. For that purpose the Universities Carlos III de Madrid and Externado de Colombia were appointed responsible for the development of the Observatory’s Foundation Agreement.

b. III Meeting International Taxation Europe America, held May 2013 in Madrid, sponsored by the Carlos III University.

c. II Iberoamerican Tax Moot Court, held October 2013 in Gainsville, Florida.

d. IV OITI Meeting, held November 2013, under the auspices of Levin College of Law of the University of Florida. The focal point of the debate was the treatment of royalties in international taxation.

In 2014, the following events took place:

a. IV Meeting International Taxation Europe America, held July 2014 in Madrid, sponsored by Universidad Carlos III.

b. III Iberoamerican Tax Moot Court, held November 2014 in Mexico City.

c. V OITI Meeting, held November 2014, hosted by the Universidad Autónoma de México.

During 2015, the following events took place:

a. V International Taxation Europe America Meeting, held July 2015 in Madrid, sponsored by Universidad Carlos III.

b. IV Iberoamerican Tax Moot Court, held October 2015 in Bogota.

c. VI OITI Meeting, held October 2015, hosted by the Universidad Externado de Colombia.

In addition, the following events are scheduled:

a. V Iberoamerican Tax Moot Court, in October 2016, to be held in Sao Paulo, sponsored by Universidade de Sao Paulo.

b. VII OITI Meeting, in October 2016, under the auspices of the Universidade de Sao Paulo and the Instituto Brasileiro de Direito Tributário.