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 eight (8) articles: Tax planning disclosure rules: from the european consolidation to landing in Latin America; International experience in the aplication of behavioral economics to encourage voluntary compliance with tax obligations; The accrual basis for the accounting registry of tax resources in collection bodies: a possible alternative to improve efficiency in the collection of public resources; Tax law readability and tax complexity; Tax effects in the application of ifrs 16 leases; Seasonality of the Sales Tax (ST) in Honduras; Adoption, implementation and development In domestic legislations of the proposed multilateral measures for the taxation of the digital economy; Financial information and its impact on the tax formalization of Peruvian MSES.

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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