Tag

direct taxation

Blogs

Tax Law and Economics

Toolkit for the design and effective implementation of General Anti Avoidance Rules (GAARs)

A new toolkit has been developed that provides governments with guidance for dealing with aggressive tax planning schemes and for designing, implementing, and interpreting GAARs.

Gonzalo Arias + 1 other • 22-04-2022

Tax Law and Economics

The EU standard of tax good governance vis-a-vis non-EU countries including developing countries

The EU standard of tax good governance was introduced to tackle tax fraud and evasion by companies and individuals and as a pre-condition for third (non-EU) countries that receive EU development aid and conclude agreements with the EU.

Irma Johanna Mosquera Valderrama • 31-01-2022