Madrid, Spain, September 22, 2026. In the framework of the 2.° CIAT Meeting of Tax Administrators, the meeting of the CIAT Executive Council (2026-2027) was held at the headquarters of…

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Brasília, September 2026. As part of the work of the Standing Committee on Ethics of the Inter-American Center for Tax Administrations, an on-site mission was conducted to continue the pilot…

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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…

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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…

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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,…

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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…

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