Manual sobre Control de la Planeación Tributaria Internacional

5.4. Initiatives regarding corporate responsibility and fiscal governance

3.16. Deduction of Costs, Expenses and Losses for Artificial Activities and/or Activities That Do Not Create Value

5.1. Special information regimes, development, and maintenance of databases: information obligations for taxpayers carrying out international operations.

4.5. International Tax Transparency Standards

16 December, 2024
Written by: Elizabeth Rodriguez

4.12. Measures to contain the abuse of permanent establishments and commission agents

21 November, 2024
Written by: Elizabeth Rodriguez

3.6. Business Restructuring

3.17. Misuse of special purpose entities

3.13. Leasing Operations

3.8. Permanent establishments and commissionaire arrangements

3.15. Artificial fragmentation of contracts