Manual for the Control of International Tax Planning: 4.6 Rules limiting tax base erosion through financial instruments 10 April, 2025 Written by: Aldemar Famanía
Overview of tax administrations in CIAT countries. Results of the ISORA 2023. Volume II (Special forms). Available in English soon 9 April, 2025 Written by: Aldemar Famanía
WP-03-2025: Analysis of Progressivity and Redistribution in the Main Tax Benefits in Spain 26 March, 2025 Written by: Aldemar Famanía
Observatory of fiscal reforms and the strengthening of tax administrations in Latin America (2024) 20 March, 2025 Written by: Aldemar Famanía
Manual for the Control of International Tax Planning: 5.4. Initiatives regarding corporate responsibility and fiscal governance. 17 March, 2025 Written by: Aldemar Famanía
Manual for the Control of International Tax Planning: 3.16. Deduction of Costs, Expenses and Losses for Artificial Activities and/or Activities That Do Not Create Value. 11 February, 2025 Written by: Aldemar Famanía
WP-02-2025: El uso de los registros administrativos tributarios y de seguridad social para el diseño y la evaluación de las políticas públicas: Un caso de estudio para España: la creación del Ingreso Mínimo Vital (Only Spanish) 28 January, 2025 Written by: Aldemar Famanía
Manual for the Control of International Tax Planning: 5.1. Special information regimes, development, and maintenance of databases: information obligations for taxpayers carrying out international operations. 15 January, 2025 Written by: Aldemar Famanía
WP-01-2025: Revenue Report CIAT (RRC). First Semester. Year 2024 14 January, 2025 Written by: Aldemar Famanía