This article was written based on interviews conducted by the Center for Tax Studies to Claudino Pita, a lawyer from the Universidad Nacional of Buenos Aires, specialist in Tax Policy and Administration, with masters and doctorate in social law and business. He has experience on topics such as tax policy and administration, international tax law, tax harmonization, international double taxation on compared income tax systems. In the interview Dr. Claudino Pita says that major fiscal challenges for Latin America deal with international tax law, transfer prices, double taxation agreements and general topics such as the Model of the Tax Code in Latin America and the projections of CIAT in 5 years