CIAT

News > Archived News > CIAT News > Winner of the XXV AEAT / IEF / CIAT Essay Contest

Winner of the XXV AEAT / IEF / CIAT Essay Contest

E-mail Print PDF

Mrs. Rita Carol Martinoli, Legal Adviser of the International Affairs Directorate (General Sub-directorate of Technical Institutional Coordination) of the Federal Public Revenue Administration (AFIP) of Argentina has been the winner of the first prize of the XXV Essay Contest convened last May 2016 by the State Agency of Tax Administration of Spain, the Institute of Fiscal Studies of Spain and the Inter-American Center of Tax Administrations. The winning work "Alternative Formulas for the Resolution of Tax Conflicts. Comparative law analysis" is a valuable contribution in this area, which undoubtedly constitutes one of the main lines of work for the future of Tax Administrations.

Throughout its pages, the author examines the causes, consequences and solutions of tax litigation, with special emphasis on the paradigm shift in the relationship between the Tax Administration and the taxpayers. In the same way, she systematically analyzes the alternative mechanisms for dispute settlement in tax matters, their classes and scope, and the different categories by carefully discussing the proposals of international organizations, the experience in different countries as well as the pros and cons of these mechanisms. CIAT will publish the award-winning work in the coming months.

The Jury of the XXV Essay Contest has assessed the clarity of the exposition as well as the realistic and close approach to the Tax Administrations demonstrated by the author in this award-winning Monograph.

The second prize has been declared deserted and the Jury thanks the other authors who presented their works and efforts to participate in this XXV Call for AEAT / IEF / CIAT Essay Contest aimed at promoting the dissemination and knowledge of the various current issues raised by the tax application among the officers and personnel of the CIAT Tax Administrations.