The CIAT Executive Secretariat invites you to download and read chapter 4.9 “Measures to contain misconduct by promoters of tax planning schemes – advanced disclosure of tax planning schemes” of the “Manual for the Control of International Tax Planning”, written by Leonel Villamar.

This document discusses mechanisms to identify and deal with misconduct by tax promoters, who, with their advice, can significantly influence the tax compliance of their clients.

The chapter highlights two types of misconduct: the promotion of non-compliance with tax obligations and the promotion of “questionable” compliance that seeks to generate tax savings through dubious interpretations of the tax rules. It also examines the measures that can be applied to identify misconduct by tax promoters, with the aim of ensuring fair taxation and positively influencing the behavior of advisors and taxpayers.

This is the 29th chapter published within the framework of the ‘Manual for the Control of International Tax Planning’, available in English and Spanish. The complete Manual consists of six sections made up of 42 chapters. New chapters will be published soon.