5.2 Mechanisms to identify risks
| AUTHOR | |
|---|---|
| Marcia Grostein | |
| lectronic document | |
| Spanish and English | |
| CIAT | August 2025 |
Contents note:
The CIAT Executive Secretariat invites you to download and read section “5.2. Mechanisms to identify risks,” written by Marcia Grostein.
This new section offers a practical and methodological approach aimed at tax administration officials to proactively detect and assess risks in international tax planning. It presents a multi-stage risk assessment model, based on structured and unstructured information, which includes a step-by-step procedure for building risk profiles, verifying taxpayer returns, and applying specific alerts according to jurisdiction, ensuring early and informed intervention against tax planning schemes.
“The success of audits depends to a great extent on the case selection. Therefore, it is important to devote adequate time and optimal resources to the risk assessment process, which involves the identification of risks, their prioritization, and the definition of preventive, real-time or reactive treatment actions.” (Section 5.2, page 12)
Given its content, this section will only be available to officials of CIAT member tax administrations, upon request to the following email address: tributacion_internacional@ciat.org.