Publications

CIAT Manual on the Control of International Tax Planning: 6.1 Audit of Multinational Enterprises and Entities with International Operations

12 September, 2025
Written by: María Fernanda Sosa

WP-08-2025: Institutional Strength Index of Tax Administrations: A Multidimensional Proposal Based on ISORA

4 September, 2025
Written by: María Fernanda Sosa

WP-07-2025: Taxation of Crypto Assets in Latin American and Caribbean Countries

1 September, 2025
Written by: María Fernanda Sosa

WP-05-2025: Overview of the Taxation of the Digital Economy in Latin America

29 August, 2025
Written by: María Fernanda Sosa

CIAT Manual on the Control of International Tax Planning: 5.2 Mechanisms to identify risks

11 August, 2025
Written by: María Fernanda Sosa

WP-06-2025: Estudio sobre Inteligencia Artificial aplicada a los precios de transferencia (Available in Spanish)

7 August, 2025
Written by: María Fernanda Sosa

WP-04-2025: Overview of Tax Expenditures in Latin America

5 August, 2025
Written by: Aldemar Famanía

Tax Administration Review CIAT/AEAT/IEF, No. 52, 2025

10 July, 2025
Written by: María Fernanda Sosa

Sumario de Legislación Tributaria de América Latina 2024 [updated version] (Only available in Spanish)

10 June, 2025
Written by: Elizabeth Rodriguez

The Digital Dialogue at CIAT Presents Principles for Continuous Transaction Controls (CTCs) and Regulatory Digitalization Initiatives

6 June, 2025
Written by: Elizabeth Rodriguez