The CIAT Executive Secretariat invites you to download and read the document “Diseño y aplicación de las Normas Generales Antielusivas en los países de América Latina” (available in spanish only), prepared jointly with the World Bank Group and the National Superintendency of Customs and Tax Administration (SUNAT) of Peru, with the support of the State Secretariat for Economic Affairs (SECO) of the Government of Switzerland, within the framework of the CIAT–SECO Cooperation Program.

This publication offers an in-depth and practical analysis of the design and implementation of General Anti-Avoidance Rules (GAAR), based on the experience of eleven Latin American countries. Likewise, drawing on the Manual (include reference to the GAAR Manual) and the aforementioned experiences, it provides recommendations for the objective application of GAAR.

In preparing the document, the exchanges and case studies presented during the Regional Workshop on General Anti-Avoidance Rules, held by the partners of this initiative in Lima, Peru in March 2025, were also taken into account. Experts and officials from various tax administrations and international organizations participated in this activity.

The CIAT Executive Secretariat thanks all the tax administrations, partners, and rapporteurs who made the publication of this document possible.

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