CIAT

CIAT/AEAT/IEF Tax Administration Review

CIAT/AEAT/IEF Tax Administration Review, No. 41, 2016

In this edition of the magazine will present nine (9) articles focused on taxation issues in countries of America Latin and Europe: Considerations on anti-avoidance standards in the Brazilian legal system; The “CSR Tax Registry” and the requirement for tax information in the social balance report; Considerations for an analysis of transfer pricing comparability in Latin America; Improving the efficiency and effectiveness of the AUR Program; The taxation of the dividends in Ecuador; The myth of the banking secrecy before tax authorities; Application of the general anti-avoidance rule in Chile; National and international changes in tax environment: An opportunity to promote the control of the inheritance tax in Chile.

 

In the technological field, we present the article: Spanish tax framework and international tax planning for research, development and technological innovation activities.


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CIAT/AEAT/IEF Tax Administration Review, No. 40, 2016

This Review presents (8) articles on topics of particular interest and relevance to the tax administrations such as: The Informative Statement of Assets, its feasibility in Cuba; The tax burden in Brazil: to be resized and redesigned; the new legal regime for online gaming and betting in Portugal: regulation model and global framework; Litigation vis-a-vis the tax assessment. Repression of the illegal action and the subsequent procedural actions: the Argentine experience; Remission of interest and fines as a tool for tax debt recovery: the case of Chile; Brazilian perspectives on secret, cooperation and international tax competition; The limitation of interest expense deductibility in corporate taxation: the Spanish experience.

 

Finally, we include an article about combining data and technology with analysis, strategy, operational planning, education and improved enforcement activities to promote tax compliance.


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CIAT/AEAT/IEF Tax Administration Review, No. 39, 2015

This new issue presents eight articles, which develop various topics: tax Incentives in Uruguay; the single tax account in Chile; a new control and supervision approach to export industry (maquila) in Mexico; the International double taxation in Argentina; the use excise tax stamps; the importance of applied psychology in audit procedures; the BEPS project in Brazil and the rules introduced by the Organic Law of Incentives to Production and Tax Fraud Prevention in Ecuador.

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CIAT/AEAT/IEF Tax Administration Review, No. 38, 2015

This new edition addresses highly diversified topics. The articles have in common to contribute to knowledge. Six articles are published: Analysis of the low VAT Collection Capacity in the Small Taxpayer Sector: Bolivia´s Case; Tax Education and Citizenship Development in Latin America; Tax on Gross Income: Treatment in Argentina of Income from Abroad; Towards a Contractual Model of the Corporate Group Concept; Sustainable Fiscal Measures for Responsible Mining; and finally the issue of Cryptocurrencies, a New Obstacle in the Path Toward International Fiscal Transparency.

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CIAT/AEAT/IEF Tax Administration Review, No. 37, 2014

As in previous issues, our intention is to present to the readers, a diversity of topics covering matters of interest and current importance for our Tax Administrations.

 

Thus, along this line, one of the topics deals with the conflict between public interest in the collection task and the fundamental right to guarantee privacy in the electronic administration world.

 

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CIAT/AEAT/IEF Tax Administration Review, No. 36, 2014

In this issue we are implementing a change in the authors of the Review. The tax debate involves a great diversity of individuals from different spheres whose ideas, analyses and opinions further enrich the knowledge of taxation. It is for this reason that we have afforded others, besides the authors from the tax administrations, as it has been done traditionally, the opportunity for intervening in the debate; namely: the academic community, other national and international public institutions, tax counseling businesses and professionals and interested citizens registered in MyCiat.

 

This edition includes significant contributions on methodologies, strategies and international taxation.

 

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CIAT/AEAT/IEF Tax Administration Review, No. 35, 2013

This issue of the Tax Administration Review shows the diversity of the tasks that all the CIAT member countries are carrying out. This time we have classified the articles in sections; Taxpayer Service, Methodologies, International Taxation, Legal Framework. We hope, in future editions, to include sections on Tax Policy, Strategy and Institutional Development. This edition of the Review includes articles on the use of information technology to improve the taxpayer assistance and the evaluation of services provided by customs authorities; the development of methodologies for the monitoring and institutional decision making; the state of the debate regarding double taxation and exchange of information; the necessary conditions to have specialized international taxation units; and the regional legal framework on environmental taxation.

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CIAT/AEAT/IEF Tax Administration Review, No. 34, 2012

 

Various topics are covered in this edition. The articles are united by the need to contribute to comparative knowledge and provide methodological tools for better tax policy decision-making and management in our countries.

 

One article analyzes the timeframes required to determine and to demand payment of tax debts in CIAT member countries. Two other articles address issues critical to tax management: one on the estimate of tax evasion, in the case of excise taxes in Chile, and the other deals with information systems for management. Three articles deal with the use of tax policy to stimulate specific economic sectors: the agriculture in OECD countries, the generation of energy from renewable sources in Argentina, and investment and employment in Uruguay. The transfer pricing methodology, and particularly the one developed by Brazil, is also addressed in this issue of the review.

 

 

 

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CIAT/AEAT/IEF Tax Administration Review, No. 33, 2012


This edition includes strategic issues for our Tax Administrations such as international taxation in Panama, information exchange in Argentina, the fight against tax havens, communicative actions in tax education in Brazil, the border analysis in the process of monitoring and control in Peru, the return of improper payments in Latin America, the experience of fiscal printers in the Dominican Republic and a proposal to use a predictive model for determining the risk profile of taxpayers in Argentina.

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CIAT/AEAT/IEF Tax Administration Review, No. 32, 2011


The publication presents seven (7) articles that explore various aspects of policy and tax administration and customs management in Latin America.

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CIAT/AEAT/IEF Tax Administration Review, No. 31, 2011


This edition includes eight (8) articles covering tax design and management aspects, at the local as well as international levels, in Latin America and Europe.

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CIAT/AEAT/IEF Tax Administration Review, No 30, 2010


This edition includes articles dealing with local taxation issues of various Latin American countries, such as tax decentralization, environmental taxes, actual tax burdens on industry and tax control, as well as others dealing with international taxation control issues.

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Revista de Administración Tributaria CIAT/AEAT/IEF, No.29, 2010

There are no translations available.

 

En este número de la revista se presenta la IV Beca de Investigación sobre "La Captación y Procesamiento de la Información de Terceros. Fuentes y Alianzas Estratégicas de la Administración Tributaria con Entidades Públicas y Privadas" e igualmente se incluyen los trabajos ganadores del primer y segundo premio del XXII concurso de monografía CIAT/AEAT/IEF, sobre:

  1. El Régimen Simplificado de Importación desde la Normativa Argentina.
  2. Tendencias Actuales de Planificación y Control de Gestión en las Administraciones Tributarias -  Planificación y Control del Servicio de Rentas Internas basado en la Gestión del Riesgo.

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Revista de Administración Tributaria CIAT/AEAT/IEF, No.28, 2009

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Este es un número extrardinario de la revista y recopila dos trabajos ganadores de la 2da y 3ra. convocatoria de Becas de Investigación, sobre:

  1. La Cobranza Coactiva en la Administración Tributaria Facultad, Oportunidad y Eficiencia.
  2. Control, Determinación y Recaudación del Impuesto a la Renta de los no Residentes.

 

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Revista de Administración Tributaria CIAT/AEAT/IEF, No.27, 2008

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En este número de la revista se presenta el trabajo ganador de la Ira. Beca de investigación sobre Gestión del impuesto a la renta de las personas naturales e igualmente se incluyen los trabajos ganadores del primer y segundo premio del XX Concurso de Monografía CIAT/AEAT/IEF, sobre:

  1. Política, Estructura e Instrumentos para la Asistencia al Contribuyente.
  2. Integración de las Informaciones de la Tributación Internacional para el Control de los Precios de Transferencia y Valoración Aduanera.

 

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Revista de Administración Tributaria CIAT/AEAT/IEF, No.26, 2007

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El artículo de fondo se titula: Notas sobre desafíos y tendencias mundiales en administración tributaria en administración tributaria presentado por el Sr. Claudino Pita.

En este número de la revista se incluyen los trabajos ganadores del XIX Concurso de Monografías CIAT/AEAT/IEF, sobre:

  1. El control aduanero como sustento de la facilitación del comercio exterior.
  2. Autonomía administrativa y financiera de las administraciones tributarias: la experiencia de la Superintendencia Nacional de Administración Tributaria en Perú.

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