On Monday, October 17, 2022,  the CIAT Executive Secretariat attended an activity organized by the Academic Direction of the Observatory of Taxation and Business of the Catholic University of Uruguay (UCU), whose main topic was “Abuse and international tax planning: What are the limits?

On this occasion, the CIAT Executive Secretariat, together with the University of Leiden presented the “Toolkit for the Design and Effective Implementation of General National and International Anti-Abuse Rules” , published in April this year. This presentation focused on the main relevant aspects to consider when adopting this type of standards and on some recommendations on how to ensure that their effective implementation is sustainable.

This activity counted with the active participation of experts from the University of Valencia (Spain), the Pontifical Catholic University of Peru, the IBFD, the OECD and the Supreme Court of Justice of Argentina.

The CIAT Executive Secretariat thanks the UCU for inviting us and the University of Leiden for its collaboration in preparing and disseminating the document presented.

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