We are pleased to announce that, thanks to the collaboration of our member countries, five new cases have been made available in the Database of Transnational Base Erosion Cases available in CIATData.  Like all available cases, these 5 new cases are available in English and present aggressive international tax planning schemes in the following economic sectors: manufacturing, extractive, transportation, and telecommunications.

This database is fed by cases provided by the tax administrations, based on real cases, which are analyzed and processed by experts from the University of Maastricht, within the framework of a collaboration agreement. Although the cases do not reveal sensitive information, due to their characteristics they can only be consulted by officials designated for this purpose by the tax administrations.

Should you require information in this regard, please contact Ms. Pamela Gonzalez (pgonzalez@ciat.org) and Ms. Anarella Calderoni (acalderoni@ciat.org).
The CIAT Executive Secretariat thanks the tax administrations of Colombia, El Salvador, Spain, Dominican Republic, and Uruguay for their contribution to publish these new cases, and all the tax administrations and partners that made this initiative possible.