New edition of the Tax Administration Review CIAT/AEAT/IEF No.39

The N° 39 issue of the Tax Administration Review CIAT/AEAT/IEF is already available for all members of the MyCiat community.

This new issue presents eight articles, which develop various topics: Tax Incentives in Uruguay; the single tax account in Chile; a new control and supervision approach to export industry (maquila) in Mexico; the International double taxation in Argentina; the use excise tax stamps; the importance of applied psychology in audit procedures; the BEPS project in Brazil and the rules introduced by the Organic Law of Incentives to Production and Tax Fraud Prevention in Ecuador.

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

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