ISSN 1684-9833 • Year 2 / Especial Edition / July 29, 201
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The Executive Secretariat Informs
CIAT Publishes New Edition of the Tax Administration
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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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Continuing with our new communication strategy, on this occasion we are making available to all the members of the MyCiat community, edition N° 31 of the Tax Administration Review. This review is a joint effort of the CIAT Executive Secretariat (ES) and the Institute of Fiscal Studies (IEF) and the State Agency of Tax Administration (AEAT), both of Spain. The review includes eight (8) articles covering tax design and management aspects, both at the local as well as international levels, in Latin America and Europe. Some of the tax policy issues discussed involve the effect of Individual Income Tax in Italy, an analysis of taxation of financial operations with emphasis on derived instruments and/or contracts, and recent empirical evidence of the gender policies with respect to VAT in Ecuador. There are two (2) articles on local tax management which discuss examination strategies in 2 sectors of risk evasion in Peru, namely: the poultry sector and the exporting sector benefitting from VAT refunds. In this same line of control, although at the international level, one of the article deals with transfer pricing rules in Germany, while another proposes the use of new technologies for the automatic exchange of tax information among the countries. The edition is completed with an article on tax morale, topic that was recently discussed at the 45th CIAT General Assembly held in Quito last April.