Manual for the Control of International Tax Planning: 4.6 Rules limiting...
10 Apr 2025
CIAT participated in the ECOSOC Special Meeting on Tax Cooperation
8 Apr 2025
In this section, you will be able to access information about completed and coming events.
International Meetings
In this section, you will be able to access information about completed and coming events.
International Meetings
The CIAT Permanent Committee on Ethics is a space for the collaborative development of materials, methods, manuals, and techniques designed for the adaptation and use of tax administrations in strengthening their ethics programs. The Committee will produce products that respect and account for the differences between tax administrations in relation to the laws, policies, and rules applicable to specific countries and to their public service workers.
Carlos Garcimartin y Santiago Díaz de Sarralde Miguez / 2025
El Volumen II del Panorama de las AATT del CIAT analiza los formularios quinquenales de la última Encuesta Internacional sobre Administración Tributaria (ISORA), profundizando en aspectos como: 1) mecanismos institucionales y de gobierno; 2) gestión de recursos humanos; 3) segmentación de contribuyentes y riesgo de cumplimiento; 4) operaciones fiscales; y 5) relación con partes interesadas. Un complemento esencial para el Volumen I recientemente publicado.
Ángel Cuevas Galindo y Rafael Frutos Vivar / 2025
This article analyzes the degree of progressivity and redistribution of four major tax benefits (tax expenditures) in Spain's personal income tax system—joint taxation, contributions to social security schemes, rental income, and charitable donations. In addition to conventional methodologies (Kakwani; Reynolds-Smolensky), the study employs "distance-level" redistribution and progressivity indices, which help overcome interpretative limitations arising from changes in tax revenue.
Ángel Cuevas Galindo y Rafael Frutos Vivar / 2025
En este artículo se analiza el grado de progresividad y redistribución de cuatro de los principales beneficios fiscales (gasto tributario) en el impuesto sobre la renta personal en España (tributación conjunta; aportaciones a previsión social; arrendamientos; donativos), utilizando junto a las técnicas habituales (Kakwani; Reynolds-Smolensky) los índices de redistribución y progresividad “distancia-nivel” que permiten superar las limitaciones interpretativas derivadas de los cambios en la recaudación.Browse through the site without restrictions. Consult and download the contents.
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