Cooperative compliance initiatives as a preventative mechanism

Author(s):
Quiñones, D.; Mosquera Valderrama, I.J. (0000-0002-6725-0552); Huiskers-Stoop, E.A.M.
Published
2022
Publication type
External research report

Abstract

The Inter-American Center of Tax Administrations (CIAT) added a chapter to their Manual for Control of International Tax Planning on 1 November 2022. This chapter is about the introduction of a Cooperative Compliance programme by tax administrations in developing countries.

Spanish version: https://hdl.handle.net/1887/3513531

Tax ComplianceCooperative ComplianceTrust-based relationship
Date issued
2022-11-01
Language
English
Publisher
Panamá: Centro Interamericano de Administraciones Tributarias (CIAT)
hdl
1887/3513986
ISBN(s)
9789962722229
Series
Manual for the Control of International Tax Planning. 5. Tools for Combatting International Tax Planning
Volume in series
Section 5.5
URL
https://www.ciat.org/5-5-cooperative-compliance-initiatives-as-a-preventative-mechanism/?lang=en