Dear Readers, We are pleased to present to all the tax administrations officials of the members and associates member countries of our organization and, in general, to the entire international tax community, the Tax Administration Review that is published as part of the Technical Cooperation Agreement that CIAT maintains with the State Secretary of Finance, the Institute of Fiscal Studies (IEF) and the State Agency for Tax Administration (AEAT) of Spain.

This edition presents ten (10) articles: Reporting to the Taxpayer: Implementing an evidence-based public policy; Challenges and opportunities to implement a “Single Federal Tax Registry” in Argentina; Incorporating data analytics in tax administration; Beneficial ownership transparency: Accomplishment and obstacles; Taxation in the digital economy. BEPS plan; Impact of the corruption phenomenon on voluntary compliance and on the closing of tax gaps. Peruvian experience; The new course of corporate income taxation in Angola; Classification of electronic invoices using natural language processing; Tax policy management in the underground economy in Latin America and Incorporation of the conclusive agreements into the Argentine tax procedure.

We appreciate the great reception given to the call to submit contributions for this edition of the Tax Administration Review.

We reaffirm our commitment to disseminate information of interest that contributes to learning and stimulates the transfer of useful knowledge for the international tax community.

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