40 Fiscal Policy Approaches for Recover Forward
Tax Planning Manual of the Centro Interamericano de Administraciones Tributarias

English, Spanish


Combating Tax Evasion and Avoidance


Guidelines and Diagnostics


The manual describes common behaviours of harmful international tax planning, for example taken from the Database on Transnational Cases of the Centro Interamericano de Administraciones Tributarias (CIAT), and mechanisms to identify them. Afterwards it provides containment measures for international tax planning, i.e., general anti avoidance rules and specific anti avoidance rules such as rules limiting base erosion and profit shifting through financial instruments. Valuable are also the tools for combating international tax planning presented in the manual. The tool is useful for all those interested in learning or strengthening their knowledge on the aforementioned subjects, with a practice-based approach.