The CIAT Executive Secretariat invites you to download and read chapter 5.6. ‘Tools to Contain Abuses by Companies Operating in the Digital Economy – European and Spanish Approach’, of the “Manual for the Control of International Tax Planning”, written by Cristina García-Herrera of the Instituto de Estudios Fiscales and Jesús Rodriguez of the Consejo para la Defensa del Contribuyente in Spain.

This chapter is divided into three main parts; i. defining a digital company, the facilitation of tax fraud, and the opportunity to achieve better compliance by digitalized companies, ii. the main changes in the tax rules that are being implemented for both profit taxation and indirect taxation, iii. regulations and other tools developed by tax administrations to contain abuses that arise in a digitalized economy.

Chapter 5.6. is complementary to the previously published chapter on 4.11. Measures to Contain Avoidance or Evasion by Companies Operating in the Digital Economy. This is the 28th chapter published within the framework of the ‘Manual for the Control of International Tax Planning’, available in English and Spanish. The complete Manual consists of six sections made up of 42 chapters. New chapters will be published soon.