The CIAT Executive Secretariat is pleased to invite you to download and read section 5.3. of the Manual for the Control of International Tax Planning CIAT-GIZ-EUROsociAL+ entitled ‘International Cooperation‘, written by four authors from the Global Forum on Transparency and Exchange of Information for Tax Purposes of the OECD: Hakim Hamadi, Agnes Rojas, Juliana Candido and Raynald Vial.

This section on International Cooperation is divided into four parts:

• Part 1. The principles and rules that apply across the different forms of information exchange and administrative assistance. 
• Part 2. The forms of information exchange available to jurisdictions: upon request, spontaneous, and automatic..
• Part 3. Other forms of tax cooperation and administrative assistance such as foreign tax audits, simultaneous tax audits, or joint audits.
• Part 4. Other enhanced forms of administrative assistance: the service of documents and assistance in recovery.

This is the ninth available chapter published in English  and Spanish. The complete Manual has 6 chapters made up of 42 sections. New sections will be published soon.

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