CIAT and GLOBTAXGOV publish general anti-avoidance rule toolkit
The Inter-American Center of Tax Administrations CIAT and the GLOBTAXGOV project have published a 'Toolkit for the Design and Effective Implementation of Domestic and International General Anti-Avoidance Rules'.
The toolkit has been created with support from GIZ and the EUROsociAL + Programme and was drafted by PhD candidates Juliana Cubillos and Frederik Heitmüller and Professor Irma Mosquera Valderrama, lead researcher GLOBTAXGOV project and CIAT. It reflects the ideas shared between the International Cooperation and Taxation Directorate at CIAT and the GLOBTAXGOV project funded by the European Research Council and carried out at Leiden Law School.
This toolkit provides guidelines for implementing and applying a general anti-avoidance rule (GAAR). It is specifically focused on developing countries that are currently considering the introduction of a GAAR, or are in the process of redrafting their already existing GAAR. It is intended to provide governments with guidance for dealing with aggressive tax planning schemes and for designing, implementing, and interpreting GAARs.
Alongside theoretical concepts, the toolkit contains practical recommendations and outcomes observed through best practices and experiences. The target audience are readers from tax administrations wishing to learn more about the use of general anti-avoidance rules in other countries, as well as members of the general public interested in this topic. See the recent blogpost on the toolkit here.
To launch the toolkit, and to discuss and present this work, a virtual webinar will be held on 23 June 2022. During the webinar, speakers from CIAT, Leiden Law School, the European Commission, IMF and country experts will share their experiences when facing tax avoidance issues and comment on how the toolkit can be used in future cases. See link to programme and to registration.