This Guide illustrates the ongoing development of anti-avoidance tools on every continent. Africa, Europe, Latin America and Asia are equally concerned. Inspired by the OECD and stimulated by European Directives, virtually every country has strengthened its toolkit against aggressive tax planning. This publication however shows how different tax systems remain in this respect. While most of them pursue the same objectives, the real tax world does not look like a mere transposition of BEPS. This is one of the main findings of this Guide which provides for a unique overview of tax systems and will therefore be very useful for tax practitioners.
