Published June 1, 2022
| Version v1
Report
Open
Toolkit for the Design and Effective Implementation of Domestic and International General Anti-Avoidance Rules - Juego de Herramientas para el Diseño y la Aplicación Efectiva de Normas Generales Anti-Abuso Nacionales e Internacionales
Authors/Creators
- 1. Leiden University
- 2. CIAT
Description
With the generous support of GIZ and the EUROsociAL+ Program, the International Cooperation and Taxation Directorate at CIAT and the Global Tax Governance team at Leiden University present the Toolkit for the Design and Effective Implementation of General Anti Avoidance Rules (GAARs)