Following the evaluation of the entries submitted, the jury decided to award the 4th edition of the Research Scholarship sponsored by AEAT and IEF of Spain and CIAT to Mr.  Marlon Manya Orellana, Planning Expert from the Internal Revenue Service of Ecuador.

Mr. Orellana submitted a complete and ambitious research project dealing with “Gathering and processing third party information. Sources and strategic alliances of the tax administration with public and private entities.” The comparative research to be performed by Mr. Orellana will last one year, after which the results will be published by CIAT.