This document examines the theoretical, regulatory, and technological foundations that underpin accounting evidence in the field of tax auditing, considering international auditing standards, evidentiary quality, professional skepticism, the substance-over-form principle, and the…

294 total views, 31 views today

The CIAT, jointly with the State Agency for Tax Administration and the Institute for Fiscal Studies of Spain, semiannually publishes the CIAT/AEAT/IEF Tax Administration Review. In this sense, we are pleased…

286 total views, 31 views today

Tegucigalpa, Honduras, September 9, 2026. As part of the Inter-American Center of Tax Administrations’ (CIAT) official visit to Honduras, its Executive Secretary, Márcio F. Verdi, along with the CIAT team,…

599 total views, 45 views today

We are pleased to present a new issue of the Tax Administration Review, intended for officials of the tax administrations of our organization’s members and associate countries, as well as…

2,455 total views, 32 views today

Tegucigalpa, Honduras, September 8, 2026. The President of the Republic of Honduras, Nasry Asfura, welcomed an official mission from the Inter-American Center of Tax Administrations (CIAT) to Tegucigalpa on Tuesday…

1,008 total views, 50 views today

This study examines the opportunities, challenges, and applications of artificial intelligence (AI) in the field of transfer pricing. Through a rigorous and up-to-date analysis, it addresses key topics such as…

4,444 total views, 28 views today