Publications Latest Publications CIAT / AEAT / IEF Tax Administration Review (No. 53, August 2026) CIAT / AEAT / IEF · 2026 Opportunities and challenges for tax administrations. CIAT Meeting of Tax Administrators 2025 CIAT · 2026 WP-05-2026: The Challenge of the Undertaxed Profits Rule (UTPR) in the Framework of Tax Treaties Alfredo Martínez · 2026 DT-05-2026: The Challenge of the Undertaxed Profits Rule (UTPR) in the Framework of Tax Treaties Alfredo Martínez · 2026 CIATBlog A forum for views on tax policy and administration. Online library Browse and download electronic documents. CIAT Publications General Assemblies Technical Conferences Technical Assistance CIAT Books Models and Manuals Research Grants Monograph Competition Working Papers Review Featured Publications Updated! CIAT Fiscal Files – FFC Updated! CIAT Publications Catalogue 2025 Manual on International Tax Planning Control View more Other Publications Summary of Tax Legislation in Latin America 2025 Inter-American Center of Tax Administrations (CIAT) Revenue Statistics in Latin America and the Caribbean 2026 (1990-2024) OECD · CIAT · ECLAC · IDB Revenue Statistics in Latin America and the Caribbean 2026 (1990-2024) OECD · CIAT · ECLAC · IDB Design and Application of General Anti-Avoidance Rules in Latin American Countries CIAT Observatory of Fiscal Reforms and the Strengthening of Tax Administration in Latin America (2025). English summary Darío González Observatory of Fiscal Reforms and the Strengthening of Tax Administrations in Latin America (2025) Darío González Most Downloaded Digital Identity Guide for Tax Administration Alejandra Carratú, Jimena Hernández and Juan Pablo García CIAT / AEAT / IEF Tax Administration Review (No. 53, August 2026) CIAT / AEAT / IEF Summary of Tax Legislation in Latin America 2025 Inter-American Center of Tax Administrations (CIAT) Opportunities and Challenges for Tax Administrations. CIAT Meeting of Tax Administrators 2025 CIAT Internal Control Manual for Tax Administrations CIAT / AEAT Compliance Risk Management Manual for Tax Administrations CIAT / SII-Chile / IMF Revenue Statistics in Latin America and the Caribbean 2026 (1990-2024) OECD · CIAT · ECLAC · IDB
