The CIAT Executive Secretariat invites you to download and read section “5.1. Special information regimes, development, and maintenance of databases: information obligations for taxpayers carrying out international operations”, written by Víctor Villalón.

This section aims to identify the strategies and structural aspects that support the collection and analysis of information in tax administrations. These topics are vital for the design and proper functioning of processes, as the author says; “Data is the grease that allows the whole machinery of an organization, particularly a Tax Administration and its enormous human capital, to run”.

This is the 37th section published within the framework of the “Manual on the Control of International Tax Planning” and is available in English and Spanish. The complete Manual consists of six chapters composed of 42 sections. New sections will be published soon.