You can now consult all the sections that make up the Manual for the Control of International Tax Planning of CIAT-GIZ-EUROsociAL+
- Written by: Elizabeth Rodriguez
After more than three years of work with experts from our International Taxation Network, we are pleased to announce that we have completed the publication of all the sections of the Manual for the Control of International Tax Planning CIAT-GIZ-EUROsociAL+.
The work of 48 experts from CIAT’s International Taxation Network, led by the CIAT Executive Secretariat and supported by German Cooperation (GIZ) and EUROsociAL+, has made it possible to prepare and publish 42 sections, which represent the most relevant aspects of international taxation for tax administrations. These sections provide information on the most frequent risks of international taxation, the legal and administrative measures to address them, and the practices of tax administrations.
Below is the table of contents of the Manual, with their respective links, so that you can download the section(s) of your interest:
Note: Sections 5.2 (“Mechanisms to Identify Risks”) and 6.1 (“Audit of Multinational Enterprises and Entities with International Operations”), by express indication of their author, are available exclusively to tax administration officials, upon request to the following email address: tributacion_internacional@ciat.org
The CIAT Executive Secretariat thanks all the members of the International Taxation Network and partners: Agencia Estatal de Administración Tributaria de España (AEAT), Canada Revenue Agency, Centro de Estudios en Administración Tributaria de la Facultad de Ciencias Económicas de la Universidad de Buenos Aires, EUROsociAL+, Foro Global, GIZ, Instituto de Estudios Fiscales y el Consejo para la Defensa del Contribuyente del Ministerio de Hacienda y Función Pública de España, Instituto de Investigaciones Tributarias, Aduaneras y de los Recursos de la Seguridad Social - Administración Federal de Ingresos Públicos de Argentina, Organisation for Economic Co-operation and Development (OECD), Tax Justice Network (TJN), United States Internal Revenue Service (IRS), Leiden University and Universidad del Externado, who have made this initiative possible.