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 sixteen (16) articles: The punishability of companies as a form of social reparation  or tax offenses committed; Principles of tax law; The unjustified patrimonial increase as an instrument to tax hidden assets; The competent authority to declare tax avoidance in Chile and in comparative law; Inequality and income taxation in Brazil: a comparative analysis and reform proposals to achieve greater equity; Environmental taxes in Honduras, a taxation perspective and their effects on climate change; Remote review and auditing procedures. Regulations necessary for their integral implementation; The human capital of tax administrations in the exponential era; Anti-BEPS tax reforms and the WTO: addressing global tax challenges; Deductibility of financial expenses and their tax incidence. International comparison; Factors affecting the voluntary use of electronic tax documentation in Chile. Case: Electronic sales and services ticket; Tax havens: “Tax quarantine” in domiciles of convenience and base companies. A Peruvian approach; Tax reform in Paraguay evolution, reforms, and challenges. Period 2018-2022; Subjects without operational capability (SSCO) the effective procedure to combat fictitious operations. New legislation applicable in Peru; DeFi Regulation Proposal: Stimulating financial innovation with transparency and tax liability; Tax and customs compliance risk management and institutional risk management: concepts, similarities, differences, and integration with strategy.

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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