documento electrónico

Inglés

Libros CIAT

2026

90 p

This document is the result of the coordination of efforts between CIAT, through the CIAT-SECO Cooperation Program, the World Bank Group and SUNAT of Peru, institutions that co-organized the 'Regional Workshop on general anti-avoidance rule (NAG)' in Lima on March 4 and 5, 2025, whose objective was to exchange experiences on the normative design and application of general antiavoidance rules, both at the domestic and international level.

1. Introduction 2. Analysis of the design and application experiences of GAARs in Latin American countries 3. Analysis of the cases provided by the tax administrations 4. Challenges in the design and application of GAARs 5. Recommendations for Latin American countries