General anti-avoidance rules (GAAR)
CHANDAWARKAR, MEENA R
General anti-avoidance rules (GAAR) An objective analysis - 2013 - 40-45
Introduction of both General anti avoidance rules as well as the retrospective amendments have a significant impact on the tax payers. Several countries of the world have GAAR in their statute book - Australia 1981, Canada 1988, South Africa 2006and China 2008. Like India UK, China etc have also introduced retrospective amendments.
TAXATION
336.2
General anti-avoidance rules (GAAR) An objective analysis - 2013 - 40-45
Introduction of both General anti avoidance rules as well as the retrospective amendments have a significant impact on the tax payers. Several countries of the world have GAAR in their statute book - Australia 1981, Canada 1988, South Africa 2006and China 2008. Like India UK, China etc have also introduced retrospective amendments.
TAXATION
336.2