Introduction of the Toolkit for the Design and Effective Implementation of General Anti-Avoidance Rules (GAAR) Emphasis on the Caribbean

25/08/2022 @ 16:00 – 17:30
CIAT-GLOBTAXGOV- University of Curacao.

With the financial support of GIZ and the support from EUROsociAL+ for the International Taxation Network, the International Cooperation and Taxation Directorate of CIAT and the GLOBTAXGOV team from Leiden University have developed a toolkit to design and address the effective implementation of 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.

Considering that the Toolkit could be of great use for Caribbean Countries it was decided to have an event to present its content to their tax administrations.

You can see the program of the session here.

Watch back the recording here.

You can also download the powerpoint slides used by:

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