3.10 Triangulation


Elisângela Rita
lectronic document
Spanish and English
 CIAT 2023

Contents note:

The CIAT Executive Secretariat is pleased to present chapter 3.10 of the Manual for the Control of International Tax Planning CIAT-GIZ-EUROsociAL+ entitled ‘Triangulation’, written by Elisângela Rita.

This section describes typical triangulation schemes, their possible variants and effects, both in direct and indirect taxes. Likewise, possible indicators are proposed that can inspire the tax administrations when defining mechanisms on how to identify these schemes. The chapter presents 5 common triangulation cases in sectors related to the exploitation of natural resources, services and intangibles.

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