The 37th edition of the Tax Administration Review CIAT/AEAT/IEF is now available to all MyCiat community members.

As in previous issues, our intention is to present to the readers, a diversity of topics covering matters of interest and current importance for our Tax Administrations.

Thus, along this line, one of the topics deals with the conflict between public interest in the collection task and the fundamental right to guarantee privacy in the electronic administration world.

There are specific countries that have endeavored to organize their integrated Administrations and in this sense, one very interesting example is the Argentine solution, whereby the administration of the Social Security resources has been entrusted to the Federal Administration of Public Revenues (AFIP).

In the area of tax figures, a paper from Peru integrally analyzes the Labor Income Tax reform, considering different reform options and proposing recommendations for their implementation. Likewise, from the Peruvian perspective and in this case in relation to Value Added and Corporate Income Taxes, the strategy for controlling these taxes in construction companies is systematically presented.

Also, as in previous issues we entered the world of international taxation; in this case, in accordance with BEPS (OECD) to analyze the transfer pricing problems in the Latin American region.

The last article compares the fiscal consolidation system with the optional system for corporate groups, which implies a challenge from the standpoint of the normative development of these systems as well as the organizational development which they demand from our Tax Administrations.

The review is free to download. Download here

Márcio F. Verdi
Executive Secretary