CIAT, Leiden University, University of Curaçao discussed with Caribbean countries on the design and application of general anti-avoidance rules (GAAR)

On August 25, 2022, representatives of CIAT, the GLOBTAXGOV team of Leiden University, and representatives of the University of Curaçao, met virtually to present and discuss with the CIAT Caribbean member countries the Toolkit for the design and effective implementation of general national and international anti-abuse rules, which was developed with the support of the German Development Cooperation and EUROSOCIAL+.

During the event, aspects considered critical for countries in this region that have general anti-abuse regulations and those that are considering designing and implementing them were discussed. For example, one of the biggest challenges discussed is to provide certainty when applying this type of rules, being a usual mechanism to clarify by various means to officials and taxpayers in which situations they could be applied. The importance of detecting risks of avoidance that could be managed by means of anti-abuse rules was also highlighted. Given that some of the Caribbean countries are in the OECD’s BEPS Inclusive Framework, the General Purpose of the Transaction clause from Action 6, which is a minimum standard, was also discussed.

This event was attended by officials and representatives from eight CIAT member countries, and from private sector, non-governmental organizations and universities.

The Executive Secretariat is grateful for the cooperation of all those who made this activity possible.

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