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 (9) articles: IFRS and taxation: challenges and opportunities for tax administrations; Dividends and profits in the Uruguayan tax system and the recent incorporation of the presumptive regime; Digital technologies in the tax industry: the case of VAT; Topics to consider for the control of the income tax in the mining sector; Criteria for the inclusion of taxpayers in a Large Taxpayers unit: a methodological guide; Forest biological assets NIC 41 and their impact on Income Tax in Ecuador; Segmentation of taxpayers as a balancing strategy of the administrative burden in the compliance with transfer pricing documentation obligations; The Macroeconomic Convergence at SADC: What are the challenges posed within the framework of Intraregional Trade? and Prospective in the tax administration collection strategy.

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