Made up of representatives from the auditing areas of the tax administrations of CIAT’s member countries, this committee deals with control and international tax planning, in particular the enforcement of control legislation on transfer pricing, the implementation of specific exchange of information agreements, the control of treaty shopping on double taxation agreements and the fight against unfair tax management practices promoted by tax havens and/or countries with favorable taxation.

Current Status:
Active

Objective:
Identifying, understanding and disseminating good practices relative to the control of evasion and avoidance schemes used internationally, enhancing CIAT’s Manual on International Tax Planning Control and producing Technical Reports including recommendations for CIAT’s member countries.

Participating Countries:
Argentina, Brazil, Canada, Chile, Dominican Republic, Ecuador, France, Mexico, Paraguay and Spain.

Co-sponsoring Country:
Argentina.

Coordination of the Committee:
CIAT’s Executive Secretariat and Argentina.