General Anti-avoidance Rules for Major Developing Countries

By: Paulo Rosenblatt

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eText | 30 October 2014

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Where there is taxation, there is tax avoidance. Whether it is criminalised as eˆ-evasioneˆ— or permitted as eˆ-minimisationeˆ—, it is clear that differences in economic development require a different approach to the problem on the part of taxation authorities. For developing countries, eˆ-tool kit transplantseˆ— eˆ' often successful in their home countries eˆ' have usually proven ineffective. The author of this book first shows why developing countries need their own tailor-made anti-avoidance systems, and then describes the features of general anti-avoidance rules (GAAR) he deems relevant to developing countries, including the fastest routes, the paths that require caution, and the directions to avoid.