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

This edition presents (8) articles: Corporate fiscal e-government; Public-private partnerships (PPP) and the organic law of tax incentives in Ecuador; Control of the electronic commerce and the collaborative economy; Maturity and performance of fiscal management – MD GEFIS: an evaluation proposal; The regime of fiscal incorporation, its collection and tax stimulus in Mexico; Enforced collection – Diagnosis and proposals for improvement; Personnel development in the Chilean Internal Tax Service within the framework of a tax reform. In addition to these articles, we include a new section of reviews of other publications of interest; in this issue in relation to the book “Overview of challenges and first developments of the BEPS project in Latin America”

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