The CIAT Executive Secretariat invites you to download and read section 4.8. Anti-tax haven regulations , from the Manual for the Control of International Tax Planning, written by Álvaro Romano.

The author of this section explains commonly known rules and concepts to discourage the use of tax havens. Among those that stand out are; the presumption of related parties, the non-deductibility of payments made to tax havens, the special withholding regimes that apply to payments made to residents in tax havens, the presumption of undeclared or unjustified increases in wealth, the regulations that penalize the change of residence for tax havens, exit taxes, the non-recognition of the change of residence, and other general and specific anti abuse rules that are applicable to operations involving tax havens.

The content of this section is closely related to chapter 3.9, which deals with the use of legal structures for concealment purposes, tax havens, and harmful tax regimes.

Chapter 4.8 is No. 14 published within the framework of the Manual on the control of international tax planning and is available in English and Spanish. The complete Manual has six parts made up of 42 chapters. New sections will be published soon.

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