GLOBTAXGOV team and CIAT launch general anti-avoidance rule toolkit

The launch of the ‘Toolkit for the Design and Effective Implementation of Domestic and International General Anti-avoidance Rules’ generates strong interest among tax administrations.

On June 23, 2022, the GLOBTAXGOV team at Leiden Law School participated in a virtual launch of the Toolkit for the design and effective implementation of domestic and international general anti-avoidance rules, which was elaborated in cooperation with the Inter-American Center of Tax Administrations (CIAT), and supported by the German Cooperation (GIZ) and the EUROsociAL+ Program.

The event, in which the toolkit was presented and in which several international experts commented on their practical experience with general anti-avoidance rules, counted more than 300 participants from tax administrations around the world.

The management of general anti-avoidance rules is a very complex issue, which in turn is associated with key processes of tax administrations, where there is significant room for improvement in many countries, especially in developing countries. Their proper management has a direct impact on compliance and on taxpayers’ trust in the tax administration’s actions. This and other related topics were discussed with experienced officials who provided recommendations in line with the toolkit.

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