documento electrónico

Inglés

Modelos y Manuales / Models and Manuals

2022

6 Chapters and 42 sections

Each section is published independently and randomly, so you will see each section as it is disseminated.

The CIAT Executive Secretariat presents the update of the Manual for the Control of International Tax Planning. This update has 42 sections, which were prepared in coordination with 48 experts who have extensive experience in tax administrations, ministries of finance, international organizations, academia, civil society and private initiatives. The content includes an analysis of the various risks of tax evasion and avoidance, based on behaviours of multinational companies as detected by tax administrations from various countries, as well as the possible actions to identify said risks and consequently treat them. This material will be useful for all those interested in learning or strengthening their knowledge on these subjects, with a practice-based approach