The N° 41 issue of the Tax Administration Review CIAT/AEAT/IEF is already available for all members of the MyCiat community.

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.

The review can be freely downloaded from the CIAT internet website.