The CIAT Executive Secretariat invites you to download and read chapter “4.6 Rules limiting tax base erosion through financial instruments” written by Jairo A. Godoy G. and Pablo Porporatto. The…
Volume II of the Overview of Tax Administrations in CIAT countries analyzes the five-year forms from the latest International Survey on Revenue Administration (ISORA), delving into aspects such as: (1)…
On March 28, 2025, the Executive Secretary of the Inter-American Center of Tax Administrations (CIAT), Mr. Márcio Ferreira Verdi, participated in the Special Meeting of the United Nations Economic and…
This article analyzes the degree of progressivity and redistribution of four major tax benefits (tax expenditures) in Spain’s personal income tax system—joint taxation, contributions to social security schemes, rental income,…
On March 18-19, 2025, the West African Tax Administration Forum (WATAF) held a meeting on “Country Correspondents Conference and Training for Heads of Corporate Communications” in Abuja, Nigeria. Within the…
This report systematizes the main tax reforms in Latin America during the 2024 period—relating both to legislation and tax administration—classified by countries, topics, and status of processing (announced; in progress;…