Transnational Cases Involving the Erosion of the Taxable Base

This service includes transnational cases of intentional tax base erosion, based on real cases and prepared according to a standard that facilitates their analysis. It includes general information on the taxation systems of 24 CIAT member countries from the Americas, Europe and Africa, which is necessary to analyze, compare and interpret the 34 cases reported by 18 countries, mainly in 2019 which involve aggressive behaviors. Its objective is to provide the tax administrations information for identifying aggressive behaviors by businesses and/or individuals who carry out international transactions and their respective characteristics, for the ultimate purpose of generating cooperation that may result in coordinated actions.
The system allows for filtering the cases by country, taxpayer behavior and economic sector.
The Base of Transnational Cases of Tax Base Erosion is an exclusive service for tax administrations, developed within the framework of the CIAT International Taxation Network with the technical support of the University of Maastricht.   This initiative was provided financial support by German Cooperation (GIZ), EUROsociAL+ and Spanish Cooperation (AECID), through the  Intercoonecta Program.
Note: the  33 cases that comprise this service were reported by tax administrations and do not disclose any data considered sensitive, strictly abiding by the duty of the tax administrations to maintain secrecy.
Both the Country Profile and the cases indicate (on the right side in parentheses) the date on which they were last updated
 For additional information you may contact Mr. Gonzalo Arias (garias@ciat.org) and Mrs. Anarella Calderoni (acalderoni@ciat.org).

 

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