Info: Zenodo’s user support line is staffed on regular business days between Dec 23 and Jan 5. Response times may be slightly longer than normal.

Published November 1, 2022 | Version v1
Book chapter Open

Cooperative compliance initiatives as a preventative mechanism

Creators

  • 1. Leiden University
  • 2. Quinonez Cruz Abogados
  • 3. Esther

Description

The Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control of International Tax Planning on 1 November 2022. This chapter is about the introduction of a Cooperative Compliance programme by tax administrations in developing countries.

Files

Cooperative Compliance CIAT.pdf

Files (1.2 MB)

Name Size Download all
md5:11129f4e09ae2bd982b2429fe68167d3
1.2 MB Preview Download

Additional details

Funding

GLOBTAXGOV – A New Model of Global Governance in International Tax Law Making 758671
European Commission