DIAGNOSIS REGARDING THE GENERAL ANTI-AVOIDANCE RULE (GAAR)

DIAGNOSIS REGARDING THE GENERAL ANTI-AVOIDANCE RULE (GAAR)


We offer the identification and diagnosis of sensitive operations (based on indicators and risk situations) and we make the necessary recommendations to avoid or mitigate contingencies.

Our services include:

  1. Identification of sensitive operations or transactions that may qualify as "tax planning".
  2. Review of legal and documentary support of operations to determine their economic and tax nature.
  3. Evaluation of identified transactions.
  4. Evaluation of the supporting documentation regarding the management´s  responsibility as to operations referred to in article 16 of the Tax Code, pursuant to the general anti-avoidance rule.