eCIAT
Newsletter
ISSN 1684-9833 • Year 3 / Special Edition / February 3, 2012
Publications
The Executive Secretariat Informs New edition of the CIAT / AEAT /IEF Tax Administration Review The edition No. 32 of the CIAT / AEAT / IEF Tax Administration Review is already available for all members of MiCiat Community.
Tax Administration Review CIAT/AEAT/IEF N° 32
CIAT is a public international organization which groups the tax administrations of 40 countries, (31 Amarican countries, 6 European countries, 2 African countries and one Asian country), for the purpose of providing an integral service for the modernization of those administrations, by promoting their evolution, social acceptance and consolidation through the exchange of knowledge, experiences and the rendering of specialized technical assistance.
Executive Council Executive Secretariat The e-CIAT Newsletter is published and distributed electronically biweekly.
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The publication presents seven (7) articles that explore various aspects of policy and tax administration and customs management in Latin America. Again thank you very much to all our disinterested authors for their valuable contributions. Two (2) of the articles perform a sectorial analysis. One focused on the fiscal contribution of “all inclusive” hotel services in the Dominican Republic and the other focused on the supervision of the construction sector in Peru. Being both strategic sectors for other countries in the region, they undoubtedly contribute to the discussion. Another two (2) articles, discuss the effectiveness of information exchange for tax purposes, a pillar of the CIAT work. One explores the experience of the Oriental Republic of Uruguay. The other covers the Ibero-American scope. The last one is a summarized version of the CIAT / AEAT / IEF, XXIII Essay Contest Winner. Regarding monitoring and control there are two (2) articles. One discusses the issue of the proper recording of financial transactions for effective VAT control (more than important for highly informal economies) and the other proposes a new methodology for the selection of audit cases in Chile, based on data mining models or exploiting data mining invoices. Finally, there is an article detailing the history, legal institutions and the modern techniques of control included in the new Mercosur Customs Code, a valuable asset to consolidate the single customs territory. As always, our Review can be downloaded free from our website.
Contact us: CIAT Executive Secretariat / e-CIAT Newsletter P.O. Box 0834-02129 Panama, Republic of Panama. Phone (507) 265-2766 / 265-5994 Fax: (507) 264-4926 E mail:ciat@ciat.org Web Site: http://www.ciat.org
Márcio F. Verdi Executive Secretary