GAARs lack legal clarity in LatAm

GAARs lack legal clarity in LatAm David Rosenbloom, director of NYU School of Law's International Tax Program, delivers a morning presentation

General Anti-Avoidance Rules (GAARs) present in several Latin American countries create commercial uncertainty and are open to tax authority abuse, because the scope of their application against aggressive tax planning is too broad, heard delegates at Latin Lawyer’s inaugural Tax Summit, held yesterday in Miami.

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