The CIAT Executive Secretariat invites you to download and read section “4.5. International Tax Transparency Standards,” written by Dali Bouzoraa.

This section addresses the philosophy behind international tax transparency, analyzing key concepts such as capital export neutrality vs. capital import neutrality and the unintended consequences of territorial approaches. It also explores the policy objectives of these standards, their correlation with other measures, and essential considerations for their design and implementation. Additionally, it examines the interaction of international tax transparency rules with tax treaties and EU law, highlighting their role in combating abusive practices and fostering global tax cooperation.

This is the 36th section published as part of the “Manual for the Control of International Tax Planning,” available in English and Spanish. The complete Manual comprises six sections and 42 chapters. New chapters will be published soon.