The consequences of the new tax treaty General Anti-Avoidance Rule (GAAR) in International and Domestic Tax Law of Latin American Countries
PhD student: Mr C.F. Anguita Oyarzún
Promotor: Prof R.H.C. Luja
Duration: 15/1/2019 - 14/1/2023
This investigation will focus in the Multilateral Instrument and the 2017 OECD Model Tax Convention, which includes new norms to prevent treaty abuse, and their applicability in conventions by Latin American countries. The countries to be analysed are Argentina, Brazil, Chile, Colombia, Costa Rica, Curacao, Mxico, Panam, Per and Uruguay, which have been chosen because of their extensive network of tax treaties, foreign investment, participation in the Multilateral Instrument and recent development of a domestic general anti-avoidance rule. The research will attempt to describe, explain and rationalize the development of this particular area of international tax law and critically analyse the content of tax treaties and legal systems being researched. In particular, an analysis will be made of the consequences of these new rules in international and domestic tax law of Latin American countries, which will constitute a significant change in the world of international tax planning and avoidance, including bilateral tax treaties and domestic tax law. Special emphasis will be put on differences in needs of developed and developing countries, which may play a part when EU countries may sign new or updated bilateral tax treaties with Latin American countries.