CIAT Manual for the Control of International Tax Planning:
5.5. Cooperative Compliance Initiatives as a Preventative Mechanism

The CIAT Executive Secretariat invites you to download and read the new chapter of the Manual for the Control of International Tax Planning: 5.5. Cooperative Compliance Initiatives as a Preventive Mechanism, written by Esther Huiskers-Stoop, Irma Mosquera and Diego Quiñones.

This chapter answers critical questions such as; What are the goals and principles behind cooperative compliance? How does cooperative compliance work? What are the potential benefits and risks of cooperative enforcement in the context of developing countries? and more.

This chapter has diagrams to facilitate understanding of the operation of cooperative compliance models. For example, the following graph, found on page 27, shows the change in dynamics between control processes based on coercive actions (left) and cooperative compliance (right).

The CIAT Executive Secretariat thanks the authors of this chapter for their dedication and efforts to make this relevant contribution for the Manual.

Chapter 5.5. is the tenth document published within the framework of the Manual and is available in English and Spanish.

The complete Manual has 6 chapters made up of 42 chapters. New chapters will be published soon.

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