March 4 and 5, 2025 a Regional Workshop on the General Anti-Avoidance Rule (GAAR) was held in Lima, Peru, sponsored by the World Bank Group, CIAT, and the National Superintendency of Customs and Tax Administration (SUNAT) of Peru. The objective was to promote the exchange of experiences, challenges, and lessons learned in Latin America regarding the regulation and practical application of General Anti-Avoidance Rules.

During the sessions, cases and lessons learned were discussed regarding the challenges related to the implementation of the GAAR and the results obtained by the tax administrations of the participating countries. Real cases were shared and debated, in which tax avoidance schemes were identified, leading to the application of a GAAR and the role of review committees in case evaluation.

As part of the projects that CIAT is carrying out under the CIAT-SECO Program (Swiss Cooperation), CIAT, the World Bank, and SUNAT are developing a practical document on GAAR, aligned with the topics and cases addressed in the workshop.

In conclusion, the importance of strengthening the pillars of tax administration (e.g., risk management, investigation, auditing, taxpayer services, etc.), innovating in practices related to the prevention and resolution of tax disputes, and fostering international administrative cooperation and collaboration with international organizations to systematically share information and cases was emphasized.

The CIAT Executive Secretariat thanks the partners, the tax administrations that sent participants, and all those who contributed to the success of this initiative.

Video posted by SUNAT about the event: Watch Here