WP-02-2023: Equivalent Fiscal Pressure in Latin America and the Caribbean (1990-2021) 14 November, 2023 Written by: Elizabeth Rodriguez
¿Quo vadis, administración tributaria? – Only Spanish 26 September, 2023 Written by: Elizabeth Rodriguez
Manual for the Control of International Tax Planning: 4.7. Transfer Pricing Regulations 13 September, 2023 Written by: Omar Monteza
Manual for the Control of International Tax Planning: 4.10. Mechanisms to Avoid Abuses in the Commercialization of Commodities and Raw Materials in General 30 August, 2023 Written by: Omar Monteza
Manual for the Control of International Tax Planning: 3.7. Tax Residency 15 August, 2023 Written by: Omar Monteza
Manual for the Control of International Tax Planning: 3.11 Transfer of Intangibles 25 July, 2023 Written by: Aldemar Famanía
Manual for the Control of International Tax Planning: 3.14. Improper contractual allocation of risk. 10 July, 2023 Written by: Aldemar Famanía
CIAT’s Manual for the Control of International Tax Planning: 3.1. Thin-capitalization and other international financing operations 27 June, 2023 Written by: Aldemar Famanía