3.9. Use of legal structures for concealment purposes, tax havens, and harmful tax regimes

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AUTHORS
Andrés Knobel and Markus Meinzer
lectronic document
Spanish and English
 CIAT March 2023

Contents note:

The CIAT Executive Secretariat invites you to download and read chapter 3.9. Use of legal structures for concealment purposes, tax havens, and harmful tax regimes from the Manual for the Control of International Tax Planning. This chapter was written by Andrés Knobel and Markus Meinzer, both experts at the Tax Justice Network (TJN).

Through this chapter, the authors disclose some international structures used to hide assets and erode the tax base of the countries in which they operate. The following questions are considered; Why are tax havens problematic? How to identify tax havens? How do tax havens work? Likewise, some public access tools are disclosed, designed by the TJN (the Financial Secrecy Index -FSI and the Corporate Tax Haven Index – CTHI) to contribute to the identification of the risks that give rise to the aforementioned international structures.

Section 3.9 is No. 13 published within the framework of the Manual on the control of international tax planning and is available in English and Spanish. The complete Manual has six chapters made up of 42 sections. New sections will be published soon.

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