Launch Session of the Toolkit for the Design and Effective Implementation of GAARs

On 20 April, CIAT and the GLOBTAXTEAM team have, with the support of GIZ and EUROsociAL+ for the International Taxation Network, published a Toolkit for the Design and Effective Implementation of Domestic and International General Anti-Avoidance Rules. The toolkit provides guidelines for implementing and applying a general anti-avoidance rule (GAAR), and focuses on developing countries currently considering introducing a GAAR or in the process of redrafting their GAAR.

During this webinar, the content of this work will be discussed by researchers and professionals of Leiden University, CIAT, the European Commission, the IMF and other international organizations. They will actively engage with the published work, promote an exchange of good practices between tax administrations, etc. You can download the program here:

In Spanish

In English

Watch the recording here.

You can also download the powerpoint slides used by

• Juliana Cubillos and Frederik Heitmüller (English and Spanish)
• Gonzalo Arias (Spanish)
• Adam Zalasiński (English)