3.18. Profit Shifting
| AUTHOR | |
|---|---|
| Carlos González Gamero and José Luis Galíndez | |
| lectronic document | |
| Spanish and English | |
| CIAT | January 2024 |
Contents note:
The CIAT Executive Secretariat invites you to download and read chapter 3.18. “Profit shifting”, written by Carlos Eduardo González Gamero and José Luis Galíndez Narváez.
This document gives an overview discussion of the concept pertaining to profit shifting, with a focus on the transfer pricing perspective. Some of the key highlights from the chapter are: introduction to profit shifting, initiatives to curb profit shifting, main characteristics and forms, methods for identification and analysis, conclusion.
Chapter 3.18. is No. 27 published within the framework of the “Manual for the Control of International Tax Planning” and is available in English and Spanish. The complete Manual consists of six sections made up of 42 chapters.