CIAT Manual for the Control of International Tax Planning: Chapter 4.1. General Anti Avoidance Rules: Domestic and International

The CIAT Executive Secretariat invites the community to download and read chapter 4.1 “General anti-avoidance/evasion regulations: domestic and international of the Manual for the Control of International Tax Planning” written by Jaqueline Vargas.

This section is found within Chapter 4: ‘International Tax Planning Containment Measures’, and analyzes points related to general regulations such as; the requirement of economic substance, the critical elements of the rule, ideas to identify the purpose or the intention of the evasive schemes, and the consequences, advantages and disadvantages of its adoption.

This section complements the previously published chapter 4.2. on Specific anti-avoidance rules: domestic and international, in both sections the author offers us her reflections on the effectiveness of the regulations discussed and how their application can be improved.

This section, available in English and Spanish, is the eleventh document published within the framework of the Manual on the Control of International Tax Planning prepared by CIAT with the support of GIZ (German Cooperation) and EUROsociAL+. The Manual has 6 chapters segmented into 42 sections, which will be published over the next few months.

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