The challenges in the application of the anti-abuse rules by the Latin American tax administrations and the lessons of the Spanish and European experience

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Abstract

Facing the increasing abuse of legal norms by some taxpayers who seek to obtain undue tax advantages, by means of behaviors aimed only at avoiding tax compliance, the legislator has taken the determination to confront tax avoidance and effectively protect the fiscal interests through the progressive incorporation of anti-avoidance rules in Latin American tax law.

Except for some exceptional cases, such as Argentina and Uruguay, the inclusion of anti-abuse measures in the South American tax legislation is a relatively new phenomenon, and it is an important step, not only to ensure compliance with the tax obligations by the taxpayers, but also to position the Ibero-American tax laws at the forefront of the fight against tax evasion.

Indeed, the Ibero-American tax regulations coincide with the international efforts recently developed by the Organization for Economic Co-operation and Development (OECD), to fight tax avoidance in the internationally known “Action Plan against Tax Base Erosion and Profit Shifting “(BEPS), as well as the latest version of the Model Tax Code published by CIAT in 2015, which includes in its article 11 a general anti-avoidance clause.

Translated title of the contributionThe challenges in the application of the anti-abuse rules by the Latin American tax administrations and the lessons of the Spanish and European experience
Original languageSpanish
Place of PublicationPanama
PublisherInter-American Center of Tax Administrations
Number of pages181
Publication statusPublished - 1 Sep 2017
Externally publishedYes

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