The N° 40 issue of the Tax Administration Review CIAT/AEAT/IEF is already available for all members of the MyCiat community.

This Review presents (8) articles on topics of particular interest and relevance to the tax administrations such as: The Informative Statement of Assets, its feasibility in Cuba; The tax burden in Brazil: to be resized and redesigned; the new legal regime for online gaming and betting in Portugal: regulation model and global framework; Litigation vis-a-vis the tax assessment. Repression of the illegal action and the subsequent procedural actions: the Argentine experience; Remission of interest and fines as a tool for tax debt recovery: the case of Chile; Brazilian perspectives on secret, cooperation and international tax competition; The limitation of interest expense deductibility in corporate taxation: the Spanish experience.

Finally, we include an article about combining data and technology with analysis, strategy, operational planning, education and improved enforcement activities to promote tax compliance.

The review can be freely downloaded from the CIAT internet website.