The jury of the XXIV Essay Contest organized by the State Tax Administration Agency, the Institute of Fiscal Studies of Spain and the Inter-American Center of Tax Administrations, declared on July 17 of the present year the following winners:

First prize: “Comparative Study of VAT withholdings and collection regimes and Income Tax in Latin America and the Caribbean” by Henry Samanamud Valderrama.

Second Prize: “Comparative Study on Access to Bank Information for Tax purposes in Latin America and the Caribbean” by Diana Patricia Cardona Gomez (Director), Diana Marcela Orrego and Stella Cecilia Fernandez Zuluaga Duque.

CIAT congratulates the winners and their institutions for their outstanding achievement that will result in a unique contribution to strengthening the tax administrations of CIAT member countries.

See: Resolution on the XXIV Essay Contest CIAT/AEAT/IEF (Available only in Spanish)