https://www.business-humanrights.org/en/blog/we-need-a-global-standard-on-corporate-abuse-in-supply-chains-this-weeks-oecd-forum-in-paris-could-be-the-start/
Check out this page via the Business and Human Rights Centre
global standardcorporate abuseneedsupply
https://kgrnaudit.com/chapter-15-general-anti-abuse-rulesgaar-under-uae-corporate-tax-law/
GAAR ensures that any transaction or arrangement undertaken primarily for the purpose of gaining an illegitimate corporate tax advantage.
uae corporate taxgeneralantiabuserules