documento electrónico

Inglés

Libros CIAT

2022

124 p

With the generous support of GIZ and the EUROsociAL+ Program, the International Cooperation and Taxation Directorate at CIAT and the Global Tax Governance team at Leiden University present the Toolkit for the Design and Effective Implementation of General Anti Avoidance Rules (GAARs)

1. Introducction 2. Should countries introduce a (new) GAAR?: 1.1. Domestic GAARs. 1.2. Treaty GAARs. 3. Risk assessment: 3.1. Acquiring knowledge about tax avoidance schemes. 3.2. Indicators of tax avoidance in macro and micro data. 3.3. Legal analysis of incentives to engage in tax avoidance. 4. Managing GAAR introduction: 4.1. Introducing a domestic GAAR. 4.2. Introducing a GAAR in a treaty. 4.3. Considerations of timing. 5. How to design a GAAR?: 5.1. Effective GAAR design. 5.2. Connection to local practice. 5.3. Learning from other countries. 5.4. Standard concepts. 5.5. Additional considerations in the design of a GAAR. 6. How to apply a GAAR in practice?: 6.1 Capacity. 6.2 Internal Procedure. 6.3 Communication with taxpayer. 6.14. Dispute settlement procedures