4.10. Mechanisms to prevent abuse involving transactions of commodities and raw materials
| AUTHOR | |
|---|---|
| Institute of Tax, Customs and Tax Investigations Resources of the Social Security of the Federal Administration of Public Revenues of Argentina (AFIP). (Carol Martinoli, María Cecilia Ventura and María Dolores Gil Esnal | |
| lectronic document | |
| Spanish and English | |
| CIAT | August 2023 |
Contents note:
The CIAT Executive Secretariat invites you to download and read chapter 4.10. Mechanisms to prevent abuse involving transactions of commodities and raw materials, from the Manual for the Control of International Tax Planning, written by Carol Martinoli, María Dolores Gil Esnal and María Cecilia Ventura, from the Institute of Tax, Customs and Tax Investigations Resources of the Social Security of the Federal Administration of Public Revenues of Argentina (AFIP).
This chapter touches upon the following topics; an introduction, conceptualization of commodities, maneuvers adopted to erode the tax base, analysis of operations in certain the economic sectors, the mechanisms developed to avoid possible abuses, existing tools for control, exchange of information issues and conclusions.
Chapter 4.10. is No. 22 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 chapters will be published soon.