Manual sobre Control de la Planeación Tributaria Internacional

6.1 Audit of Multinational Enterprises and Entities with International Operations

5.2 Mechanisms to identify risks

4.6 Rules limiting tax base erosion through financial instruments

5.4. Initiatives regarding corporate responsibility and fiscal governance

3.16. Deduction of Costs, Expenses and Losses for Artificial Activities and/or Activities That Do Not Create Value

5.1. Special information regimes, development, and maintenance of databases: information obligations for taxpayers carrying out international operations.

4.5. International Tax Transparency Standards

16 December, 2024
Written by: Elizabeth Rodriguez

4.12. Measures to contain the abuse of permanent establishments and commission agents

21 November, 2024
Written by: Elizabeth Rodriguez

3.6. Business Restructuring

3.17. Misuse of special purpose entities