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Modelos y Manuales / Models and Manuals
Manuals CIAT
2007
129 p
Product of working group on intenational tax planning control. Participating countries: Argentina, Brazil, Canada, Chile, France and Mexico. CD-ROM (English and Spanish)
Structured in five main chapter: International tax planning control. International tax planning. Structures and mechanisms used in the international tax planning. Tax administration in relation to international tax planning. Examination procedures for international tax planning control. Annex
CIAT/AEAT
OECD - CIAT- CEPAL- BID
Alejandra Carratú, Jimena Hernández y Juan Pablo García
Fernando Peláez Longinotti
Centro Interamericano de Administraciones Tributarias (CIAT)
Alfredo Martínez
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