About Us

Observatorio Iberoamericano de Tributación Internacional

Our Journey

Since our inception in 2010, we have progressively broadened our network and deepened our impact across the globe.

In 2010, a visionary partnership among three leading Iberoamerican Universities—Universidad Carlos III de Madrid, Universidade de Sao Paulo, and Universidad Externado de Colombia—gave birth to the Iberoamerican Observatory of International Taxation (OITI).

Our Journey

The OITI has been instrumental in convening minds and talents

The inaugural meeting of the Observatory in October 2010, hosted by the Universidade de Sao Paulo and the Instituto Brasileiro de Direito Tributário, marked the beginning of an enduring quest to bridge gaps, inspire dialogue, and cultivate solutions to the emerging challenges in international taxation. This historic gathering laid the groundwork for what would become a series of influential meetings and events that not only expanded the network but also enriched the discourse within the international tax community.

Our Journey

Since our inception in 2010, the OITI has been instrumental in convening minds and talents

The subsequent years witnessed the Observatory's expansion and institutionalization. Key milestones included the organization of the first Iberoamerican Tax Moot Court and a series of International Taxation Meetings, which drew participation from across the globe, including the adhesion of The University of Florida and Universidad Autónoma de México.

Below you will find a brief summary of the history of the Ibero-American International Taxation Observatory.

Through years of dedicated effort, the OITI has not only facilitated meaningful conversations on double taxation treaties and the treatment of royalties but has also played a vital role in the education and formation of a new generation of tax professionals equipped to tackle the challenges of an increasingly globalized economy. As the OITI continues to grow and evolve, its history stands as a testament to the power of collaboration, innovation, and shared vision in shaping the future of international taxation.

Our Journey

About Us

Welcome to the OITI!

In an era where the borders between nations seem increasingly fluid, the cross-border flow of capital, goods, and services presents unprecedented challenges to tax systems worldwide. Born from a collaboration among leading Iberoamerican Universities, the Observatorio Iberoamericano de Tributación Internacional (OITI) stands at the forefront of addressing these challenges. We provide a vibrant platform for academics, practitioners, tax administrators, and legal professionals to explore, discuss, and forge solutions in the realm of international taxation.

Our Mission

More than an institution, the OITI has grown into a dynamic community that spans continents and disciplines. We are dedicated to foster understanding and innovation in fiscal law by facilitating research, fostering exchanges of knowledge, and stimulating discussions that address the complexities of global economic interactions and their implications for legal systems.

Our Impact

At OITI, we are proud of our contributions to the academic and practical fields of international taxation. Our diverse array of conferences, research initiatives, academic activities and publications has propelled the advancement of dialogue around seminal subjects as double taxation treaties, sustainability, and the digitalization of the economy. This work has fostered a new generation of tax professionals, arming them with the knowledge and skills required to navigate the intricacies of global taxation, as well as established a crucial forum for the debate on fiscal matters.

How we work

Collaborative Research

We foster open and respectful debates on various topics of international taxation within our diverse community of experts to conduct research projects.

Open Debates

We encourage members to showcase their diverse expertise by leveraging a network to team up and conduct research projects that promote intellectual exchange.