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 (10) articles:  Theory of proof in tax assumptions. Tax policy vs. Cadastral policy, new role play. Comments on action 12 of BEPS and its inclusion in Mexico. A vision on the relationships of tax crime and money laundering Spanish model of institutional collaboration between the financial intelligence unit and the tax administration. Analysis tools for the fight against corruption. Customs valuation and transfer pricing documentation. BEPS action plan and its impact on Ecuador. Brazilian tax burden in historical perspective statistics reviewed. 2013 – 2016 Estimate of sales tax (st) evasion in Honduras. Electronic contracting in the State Agency of Tax Administration after the new public-sector contract law.

In addition to these articles, a new section of reviews of other publications of interest is included in this issue in relation to the book “Public Finances and tax governability in Spain: 2020 challenges” (Hacienda pública y gobernanza fiscal en España: desafíos 2020). In recognition of the professional career in the public sector of Mr. Juan Antonio Garde Roca”.

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