ISSN 1684-9833 • Year 4 / Special Edition / July 26, 2013
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Publications New on the Web New edition of the Tax Administration Review CIAT/AEAT/IEF The 35th edition of the Tax Administration Review CIAT/AEAT/IEF is now available to all MyCiat community members.
Tax Administration Review CIAT/AEAT/IEF No. 35
In this issue of the Tax Administration Review we have classified the articles into sections: Taxpayer Service, Methodologies, International Taxation, and Legal Framework. We hope to include, in future editions, sections on Tax Policy and Strategy and Institutional Development. This edition of the Review includes articles on the use of information technology to improve the taxpayer service and the assessment of the quality of services provided by customs authorities; the development of methodologies for the control and institutional decision making; the current debate on double taxation and information exchange, the necessary conditions to develop reliable international taxation units; and a presentation of the current regional legal framework on environmental taxation. The review is free to download from the CIAT website.