INAUGURAL CONFERENCE:
Peru (ES)

SUBTOPIC 1 Legal aspects of general anti-abuse rules (GAAR)

Session 1.1: Design of general anti-abuse standards (GAAR)

Design and effective application of general anti-avoidance rules |
Recommendations and good practices. – CIAT (ES)

Design and Effective Application of GAARs: A New Toolkit. – University of Exeter (EN)

Interaction between GAAR, specific anti-abuse rules and transfer pricing – Chile (ES)(EN)

Implementation of the GAAR in the common law legal system and the interaction with specific antiavoidance rules and transfer pricing – Canada (ES)(EN)

SUBTOPIC 2: Design of procedures for the effective implementation of general anti-abuse rules (GAAR).

Session 2.1: Risk assessment as an essential mechanism for the effective application of general anti-abuse rules

Challenges involved in adopting a risk-based management approach – Peru (ES)(EN)

Sources of information critical control procedures to identify cases of avoidance and evasion – USA (EN)

Tax transparency and mutual administrative assistance to tackle tax evasion and avoidance – Global Forum (ES)(EN)

Session 2.2: Good practices for the objective application of GAAR

Critical aspects to take into account for the objective implementation of GAAR versus aggressive tax planning – BID (ES)

GAAR, a panacea for all? – FMI (ES)(EN)

CONFIA: Cooperative Tax Compliance Program of Receita Federal do Brasil – Brasil (ES)

Application and management of information received under BEPS Action 12 | Portuguese Experience – AT&A Portugal (ES)(EN)(PO)

SUBTOPIC 3: Effective communication to ensure that GAAR is applied as a last resort

Session 3.1: Strategies and mechanisms for communication with a preventive approach

Design of communication strategies and mechanisms based on transparency – BID (ES)

Catalog of High Tax Risk Schemes – Peru (ES)

Publishing elusive cases: Spanish experience – AEAT (ES)

Session 3.2: Success stories and case law involving GAAR

Analysis of Companies that Invoice Simulated Operations. Irregular tax behavior – Costa Rica (ES)

Success stories and case law involving the GAAR in Canada – Canada  (ES)(EN)

Lessons and recommendations for the application of the GAAR – UNDP (ES)

SUBTOPIC 4: Challenges for tax administrations in implementing GAAR

Session 4.1: Implementation of domestic GAAR and the impact on tax compliance

Implementation of domestic General Anti-Abuse Rule “GAAR” and the impact on tax compliance – Paraguay (ES)

General Anti-Abuse Rules in India

US State GAAR and Technologies in Use – FTA (EN)