documento electrónico

Inglés

Modelos y Manuales / Models and Manuals

Manuals CIAT

2006

ISBN 9962-647-11-8

149 p

Participating countries: Brazil, Canada, Chile, Colombia, France, The Netherlands and United States of America

In order to make tax intelligence work solid and effective, this Manual identifies areas of special interest for the success of both the implementation of these activities and their improvement. Each one of them was reviewed and revised, so that they can be used as a reference by the tax administrations of the member countries of the CIAT. These areas are the following: financial configuration and autonomy, information coordination and exchange, an adequate legislative foundation, the desirable profile of the intelligence agent, information sources and tools, the results and products expected from these activities and the ethical and moral principles that must prevail in their exercise.