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ISSN 1684-9833 • Year 4 / Especial Edition / February 4, 2013



New edition of the CIAT / AEAT /IEF Tax Administration Review The 34rd. edition of the Tax Administration Review CIAT / AEAT / IEF is already available to all MyCiat community members.

Tax Administration Review CIAT/AEAT/IEF N° 34

Various topics are covered in this edition. The articles are united by the need to contribute to comparative knowledge and provide methodological tools for better tax policy decision-making and management in our countries. One article analyzes the timeframes required to determine and to demand payment of tax debts in CIAT member countries. Two other articles address issues critical to tax management: one on the estimate of tax evasion, in the case of excise taxes in Chile, and the other deals with information systems for management. Three articles deal with the use of tax policy to stimulate specific economic sectors: the agriculture in OECD countries, the generation of energy from renewable sources in Argentina, and investment and employment in Uruguay. The transfer pricing methodology, and particularly the one developed by Brazil, is also addressed in this issue of the review. As always, our review can be downloaded for free from the CIAT website.

Márcio F. Verdi Executive Secretariat


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