The CIAT Executive Secretariat invites you to download and read chapter 3.10. Triangulation, from the Manual for the Control of International Tax Planning, written by Elisângela Rita.

This section describes typical triangulation schemes, their possible variants and effects, both in direct and indirect taxes. Likewise, possible indicators are proposed that can inspire the tax administrations when defining mechanisms on how to identify these schemes. The chapter presents 5 common triangulation cases in sectors related to the exploitation of natural resources, services and intangibles.

Chapter 3.10 is No. 15 published within the framework of the Manual for the Control of International Tax Planning and is available in English and Spanish. The complete Manual has six sections made up of 42 chapters. New sections will be published soon.

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