The Iberoamerican Observatory of International Taxation (OITI) was created in 2010 as a joint initiative of three Iberoamerican Institutions: the Universidad Carlos III de Madrid, the Instituto Brasileiro de Direito Tributario and the Universidad Externado de Colombia.

The OITI is a common space for academics, practicing professionals, tax administrations and judges to study, exchange information and debate on fiscal law matters of international relevance. In addition, the OITI encourages research and development of specialized knowledge regarding international taxation among new generations of academics and practitioners.”