Where there is taxation, there is tax avoidance. Whether it is criminalised as e E -evasione E – or permitted as e E -minimisatione E -, it is clear that differences in economic development require a different approach to the problem on the part of taxation authorities. For developing countries, e E -tool kit transplantse E – e E ‘ often successful in their home countries e E ‘ have usually proven ineffective. The author of this book first shows why developing countries need their own tailor-made anti-avoidance systems, and then describes the features of general anti-avoidance rules (GAAR) he deems relevant to developing countries, including the fastest routes, the paths that require caution, and the directions to avoid.