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This update of the Overview of Tax Administrations in CIAT Countries has been conducted based on the data provided by the ISORA survey, collected during 2022 with information from 174…
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The second edition of the CIAT INNOVATION, DIGITALIZATION AND TECHNOLOGY INDEX (INDITEC) analyzes the pre and post pandemic evolution worldwide (174 participants in the ISORA survey). By income level, there…
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The CIAT Executive Secretariat invites you to download and read chapter 3.18. “Profit shifting”, written by Carlos Eduardo González Gamero and José Luis Galíndez Narváez. This document gives an overview discussion…
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We are pleased to extend an open invitation to all members of the Digitalization Dialogue, and to all individuals that work, want to study or are just curious about e-invoicing…
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Since CIAT was founded in 1967, it has been carrying out a constant editorial work, which has made it an important center for the dissemination of tax knowledge worldwide. Its…
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The slowdown in revenue collection that began in 2022 has clearly shown its effects on revenue collection in the first semester of 2023, with a cumulative average decrease in constant…