Madrid, Spain, September 22, 2026. As part of the 2nd CIAT Meeting of Tax Administrators, held at the headquarters of the Institute for Fiscal Studies (IEF), the agreement between the Kingdom…

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Madrid, Spain, September 22, 2026. The 2nd CIAT Meeting of Tax Administrators was inaugurated at the headquarters of the Institute for Fiscal Studies (IEF). This event serves as a forum…

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Madrid, Spain, September 22, 2026. In the framework of the 2.° CIAT Meeting of Tax Administrators, the meeting of the CIAT Executive Council (2026-2027) was held at the headquarters of…

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Brasília, September 2026. As part of the work of the Standing Committee on Ethics of the Inter-American Center for Tax Administrations, an on-site mission was conducted to continue the pilot…

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This document examines the theoretical, regulatory, and technological foundations that underpin accounting evidence in the field of tax auditing, considering international auditing standards, evidentiary quality, professional skepticism, the substance-over-form principle, and the…

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The CIAT, jointly with the State Agency for Tax Administration and the Institute for Fiscal Studies of Spain, semiannually publishes the CIAT/AEAT/IEF Tax Administration Review. In this sense, we are pleased…

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