The increasing sophistication of anti-avoidance rules—both general and specific—has significantly affected the way mergers and acquisitions are structured across jurisdictions. This panel will examine the practical implications of these rules on deal planning, due diligence, and post-transaction integration. Topics will include the application of GAARs, interest limitation rules, hybrid mismatch provisions, and anti-abuse clauses in domestic law and tax treaties. Panellists will share strategic approaches to mitigate risks, ensure legal certainty, and achieve tax-efficient outcomes in a rapidly evolving regulatory landscape.