The CIAT Executive Secretariat invites you to download and read chapter “5.4. Initiatives regarding corporate responsibility and fiscal governance” written by The Internal Revenue Services of the United States (IRS).

The section presents International tax planning containment tools aim to strengthen fiscal governance and transparency through OECD initiatives, CIAT, and U.S. regulations. They focus on tax risk management through internal controls, audits, certifications, and IRS oversight. Additionally, they include mechanisms for self-identification of risks, disclosure of uncertain tax positions, and penalties to deter non-compliance.

This is the 39th section published within the framework of the “Manual on the Control of International Tax Planning” and is available in English and Spanish. The complete Manual consists of six sections made up of 42 chapters.