5.5. Cooperative Compliance Initiatives as a Preventative Mechanism


Diego Quiñones, Irma Mosquera and Esther Huiskers-Stoop
lectronic document
Spanish and English
 CIAT  2022

Contents note:

The CIAT Executive Secretariat is pleased to present chapter 5.5. of the Manual for the Control of International Tax Planning CIAT-GIZ-EUROsociAL+ entitled ‘Cooperative Compliance Initiatives as a Preventative Mechanism’, written by Diego Quiñones, Irma Mosquera and Esther Huiskers-Stoop.

This section answers critical questions such as; What are the goals and principles behind cooperative compliance? How does cooperative compliance work? What are the potential benefits and risks of cooperative enforcement in the context of developing countries? and more. This section has diagrams to facilitate understanding of the operation of cooperative compliance models.

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