Home » Archive by categoryAnti Avoidance Rules

Peru: General anti-avoidance rule for cross-border transactions clarified

mnetax.com/peru-clarifies-general-anti-avoidance-rule-for-cross-border-transactions-33695www.garrigues.com/latam/es_ES/noticia/peru-fija-los-parametros-para-la-aplicacion-de-la-norma-anti-elusiva-general www.latamlawblog.com/2019/05/peru-suspension-of-the-general-anti-avoidance-rule-has-been-lifted/www.bakermckenzie.com/en/insight/publications/2019/05/application-of-the-peruvian-generalwww.ey.com/gl/en/services/tax/international-tax/alert–peru-lifts-suspension-of-general-anti-avoidance-rule See also:www.mafirma.pe/es/noticias/repasando-la-clausula-anti-elusiva-general-y-su-implicancia-en-los-tratados-tributarios-celebrados-con-los-demas-paises-de-la-alianza-del-pacifico 0
Continue reading

Canada: Tax Avoidance and Tax Planning – General Anti-Avoidance Rule

taxpage.com/articles-and-tips/general-anti-avoidance-rule/tax-avoidance-tax-planning/ Update: www.osler.com/en/resources/regulations/2021/supreme-court-of-canada-hears-alta-energy-appeal-on-benefits-under-tax-treaties tinyurl.com/3xchs6s9 insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaoeeG%2FFYNIukV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/may-11-2023-2/proposed-changes-general-anti-avoidance-rule/ A new era for the Canadian GAAR www.thor.ca/blog/2024/01/whats-new-the-latest-evolution-in-the-gaar-modernization-proposals/https://www.parl.ca/LegisInfo/en/bill/44-1/C-59 0
Continue reading