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direct taxation

Blogs

Toolkit for the design and effective implementation of General Anti Avoidance Rules (GAARs)

A new toolkit has been developed that provides governments with guidance for dealing with aggressive tax planning schemes and for designing, implementing, and interpreting GAARs.

Gonzalo Arias and Anarella Calderoni • April 22, 2022

The EU standard of tax good governance vis-a-vis non-EU countries including developing countries

The EU standard of tax good governance was introduced to tackle tax fraud and evasion by companies and individuals and as a pre-condition for third (non-EU) countries that receive EU development aid and conclude agreements with the EU.

Irma Johanna Mosquera Valderrama • January 31, 2022