Dear Readers, it is an honor to present to all the officials of the tax administrations of the member and associate countries of our organization and, in general, to the entire international tax community, the special edition No. 50 of the Tax Administration Review, which is published as part of the Technical Cooperation Agreement that CIAT maintains with the State Secretariat of Finance, the Institute of Fiscal Studies (IEF) and the State Agency of Tax Administration (AEAT) of Spain.

This journal originated within the framework of a technical cooperation agreement signed on June 22, 1982, between the Inter-American Center of Tax Administrators -CIAT and the Institute of Fiscal Studies of Spain. Thanks to this cooperation, the first issue of the Tax Administration Review was published in March 1985 and since its creation it has maintained its commitment to be a channel for the expression of different current tax approaches.

This edition No. 50 is a historical compilation of the editions from 1985 when the first edition was published, to March 2023. Each edition consists of articles and/or papers presented by various international specialists in tax and related topics.

We are grateful to the State Secretariat of Finance, the Institute of Fiscal Studies (IEF) and the State Agency of Tax Administration (AEAT) of Spain with whom CIAT maintains a close relationship of institutional cooperation.

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

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