CIAT Manual for the Control of International Tax Planning: 5.3 International Cooperation

The CIAT Executive Secretariat is pleased to invite you to download and read section 5.3. of the Manual for the Control of International Tax Planning CIAT-GIZ-EUROsociAL+ entitled ‘International Cooperation‘, written by four authors from the Global Forum on Transparency and Exchange of Information for Tax Purposes of the OECD: Hakim Hamadi, Agnes Rojas, Juliana Candido and Raynald Vial.

This section on International Cooperation is divided into four parts:

  • Part 1. The principles and rules that apply across the different forms of information exchange and administrative assistance. 
  • Part 2. The forms of information exchange available to jurisdictions: upon request, spontaneous, and automatic..
  • Part 3. Other forms of tax cooperation and administrative assistance such as foreign tax audits, simultaneous tax audits, or joint audits.
  • Part 4. Other enhanced forms of administrative assistance: the service of documents and assistance in recovery.

This is the ninth available chapter published in English  and Spanish. The complete Manual has 6 chapters made up of 42 sections. New sections will be published soon.

132 total views, 1 views today

CIAT Subscriptions

Browse through the site without restrictions. Consult and download the contents.

Subscribe to our electronic newsletters:

  • Blog
  • Academic offer (Only in spanish)
  • Newsletter
  • Publications
  • News alert

Activate subscription

CIAT Members

Representatives, Correspondent and Authorized staff (TA)