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 (9) articles: Uniecuational forecasts for tax revenues of Honduras; Taxpayers’ rights within the framework of mutual assistance; The challenges of tax administrations facing the future of work in the new reality; Work of multilateral agencies against abusive tax practices across the world – A study from an Indian perspective; E-commerce in developing countries (the case of Angola); Permanent committee on cadastre in Ibero-america: Cooperation in the service of real estate taxation and sustainable development; Digital economy: first estimate for Ecuador; Tax reform in the Republic of Paraguay and; Challenges and competences necessary to officials of the 21st century tax administration.

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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