This article analyzes the degree of progressivity and redistribution of four major tax benefits (tax expenditures) in Spain’s personal income tax system—joint taxation, contributions to social security schemes, rental income,…

On March 18-19, 2025, the West African Tax Administration Forum (WATAF) held a meeting on “Country Correspondents Conference and Training for Heads of Corporate Communications” in Abuja, Nigeria. Within the…

This report systematizes the main tax reforms in Latin America during the 2024 period—relating both to legislation and tax administration—classified by countries, topics, and status of processing (announced; in progress;…

On March 13 and 14, 2025, the CIAT Executive Council met in a hybrid format (face-to-face and virtual) from Panama City. The meeting was attended by Ms. Adriana Gomes Rêgo,…

March 4 and 5, 2025 a Regional Workshop on the General Anti-Avoidance Rule (GAAR) was held in Lima, Peru, sponsored by the World Bank Group, CIAT, and the National Superintendency of Customs…

The CIAT Executive Secretariat invites you to download and read chapter “5.4. Initiatives regarding corporate responsibility and fiscal governance” written by The Internal Revenue Services of the United States (IRS).…