The CIAT Executive Secretariat is pleased to announce a new information source on CIATData dedicated to the General Anti-Abuse Rules (GAAR) in force in 18 countries of Latin America and the Caribbean (LAC). This new source is useful to learn about, analyze, and compare:

• The design of legal frameworks.
• Implementation and enforcement strategies.

In the Toolkit for the Design and Effective Implementation of Domestic and International General Anti-Avoidance Rules (CIAT–Leiden University–GLOBTAXNET–GIZ–EUROsociAL+, 2022), you will find theoretical guidance, practical cases, recommendations, and diagnostic tools related to the topic.

The CIAT Executive Secretariat thanks the tax administrations that provided the information necessary to make this resource possible and its partners – the World Bank, SECO, and Peru’s SUNAT – for supporting this initiative with knowledge and resources.

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