CIAT Manual on the Control of International Tax Planning: 5.2 Mechanisms to identify risks
The CIAT Executive Secretariat is pleased to announce that section 5.2 of the Manual for the Control of International Tax Planning, titled “5.2 Mechanisms to identify risks”, is now available for officials of tax administrations. This section was prepared by Marcia Grostein, a distinguished international taxation expert from Uruguay’s DGI.
This new section offers a practical and methodological approach aimed at tax administration officials to proactively detect and assess risks in international tax planning. It presents a multi-stage risk assessment model based on both structured and unstructured information, including a step-by-step procedure to build risk profiles, verify taxpayer declarations, and apply jurisdiction-specific alerts to ensure early and informed intervention against tax planning schemes.
“The success of audits depends to a great extent on the case selection. Therefore, it is important to devote adequate time and optimal resources to the risk assessment process, which involves the identification of risks, their prioritization, and the definition of preventive, real-time or reactive treatment actions.”(Section 5.2, page 12)
This is the penultimate section released as part of the Manual for the Control of International Tax Planning, which is available in both spanish and english. The full manual consists of six sections and 42 chapters.
Note: Due to the nature of their contents, this section and section 6.1 of the Manual will only be available to officials from CIAT member tax administrations, upon request via the following email address: tributacion_internacional@ciat.org.