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).

This new publication provides guidance for tax administrations when dealing with aggressive tax planning schemes and for designing, implementing, and interpreting GAARs. Alongside theoretical concepts, the Toolkit contains practical recommendations and outcomes observed through best practices and experiences. The target audience are tax administrations officials wishing to learn more about the use of general anti-avoidance rules and their implementation in other countries, as well as members of the general public who wish to learn more about this topic.

The structure of the Toolkit consists in discussing whether a country should introduce GAARs, how to manage them, how to optimize the GAAR with risk assessment techniques, how to design and effectively apply the GAAR.

This document is available in both English and Spanish.

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