2024-04 ARGENTINA – Investigative Techniques for the Effective Use of Banking Information (Specialty)


María Jorgelina Cruz

Administración Federal de Ingresos Públicos (AFIP)


National Public Accountant from Universidad Nacional del Litoral - Master in Tax Law, Universidad Austral. She was an audit analyst at the Directorate of International Taxation. She worked from the beginning in the Audit promoted from the Automatic Exchange of Information, in the design of the system for the use of information under the STF format (e_MIAI STF system) and in the team for the implementation of the CRS in Argentina. Since 2016 she has given trainings on the automatic exchange of tax information, financial accounts and regarding Argentina's participation in the OECD Working Party No. 10. She serves since 2017 as a delegate of the OECD Working Party No. 10 on Information Exchange and Compliance, so she worked on the definitions of the Digital Platforms Exchange Framework (DPI), the Cryptocurrency Exchange Framework (CARF) and on the revision of the CRS regulatory framework. She is currently in charge of the management team of the automatic exchange of information for tax purposes and since 2023 to date, she is part of the evaluation team of the effective implementation of CRS of the Republic of Peru.