The insights of Dr. Heleno Taveira Tôrres on International Tax Planning

The CIAT Executive Secretary invited the community to download and read Chapter No. 2 of the Manual for the Control of International Tax Planning, written by Dr. Heleno Taveira Tôrres, called International Tax Planning. 

Dr. Tôrres illustrates the concept of international tax planning and presents in a didactic way the relevant elements to consider when assessing it. Its content highlights some of the most frequent tax behaviors, which are considered “aggressive”. These include

  • manipulation of the arm’s length principle and/or transfer pricing;
  • treaty shopping;
  • recharacterization of activities in the context of double taxation agreements;
  • creation of double non-taxation strategies; and
  • double deduction strategies.

This document provides a general framework of knowledge that allows the reader to analyze similar situations in their own context. Likewise, the section describes some useful procedures, rules, and tools to prevent or address the harmful effects of aggressive tax planning.

With this contribution from Dr. Torres, the new Manual is launched, the sections of which will be published here in the coming months until the index is complete. For now, Chapter 2 is available in English and Spanish.

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