Cooperative compliance initiatives as a preventative mechanism

Quiñones, D.; Mosquera Valderrama, I.J.; Huiskers-Stoop, E.A.M.

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Cooperative compliance initiatives as a preventative mechanism

descriptionPublicationkeyboard_double_arrow_right Report 01 Nov 2022 Netherlands English Publisher:Centro Interamericano de Administraciones Tributarias (CIAT)Funded by:EC | GLOBTAXGOV

Authors: Quiñones, D.; Mosquera Valderrama, I.J.; Huiskers-Stoop, E.A.M.;

handle: 1887/3513986

Cooperative compliance initiatives as a preventative mechanism

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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

Country

Netherlands

Related Organizations

Leiden University
Netherlands

Keywords

Tax Compliance, Cooperative Compliance, Trust-based relationship

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