General anti-avoidance rules (GAAR) (Record no. 12080)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00783npc a2200169Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140613s2013 xx 000 0 und d |
| 060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER | |
| Classification number | 336.2 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | CHANDAWARKAR, MEENA R |
| 245 ## - TITLE STATEMENT | |
| Title | General anti-avoidance rules (GAAR) |
| Remainder of title | An objective analysis |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc. | 2013 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 40-45 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | TAXATION |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | KAMASHETTY, S B |
| 773 ## - HOST ITEM ENTRY | |
| Other item identifier | P15009 |
| Note | M |
| Host Itemnumber | 21352 |
| Host Biblionumber | 11162 |
| Title | MANAGEMENT ACCOUNTANT |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Articles |
No items available.