We are pleased to present to all the tax administrations officials of the members and associates member countries of our organization and, in general, to the entire international tax community, the Tax Administration Review that is published as part of the Technical Cooperation Agreement that CIAT maintains with the State Secretary of Finance, the Institute of Fiscal Studies (IEF) and the State Agency for Tax Administration (AEAT) of Spain.

This edition presents (7) articles: The taxation of insolvent companies in Portugal; Future collection and control of contributions to social security before the digital economy changes; Analytics and Big Data: The new frontier cases of use at AEAT; Methods of dispute resolution in international tax law the mutual agreement procedure and the need for arbitration in Brazil; Progress of the work of the CIAT Permanent Ethics Committee; Internal auditing in the tax or customs administration, an anti-corruption approach; Motivating or demotivating work factors for intermediate managers: Exploratory research in a tax administration organization.

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