Manual del Control del Planeamiento Tributario Internacional (CIAT)

International tax planning is a difficult issue for Tax Administrations, and must be approached by identifying the implications of the world economic situation today in each specific area of competence.

Manual on International Tax Planning Control is to directly favour and maximize the actions of tax administrations against the effects of harmful tax planning by strengthening mutual assistance in identifying and detecting the commercial and legal structures and mechanisms on which they are based, including cooperation in enforcing regulatory, administrative and auditing mechanisms in order to control and prevent them.

The Manual is designed in Chapters that contain a theoretical and technical description of the themes that are undertaken in each one of them, with the inclusion of links that permit the access to the cases, comments and pertinent experiences –identified by country- which have been contributed by each one of the Tax Administrations that form of the work team.

PULSE AQUI SI DESEA VISUALIZAR EL MANUAL

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