| 000 | 00783npc a2200169Ia 4500 | ||
|---|---|---|---|
| 008 | 140613s2013 xx 000 0 und d | ||
| 060 | _a336.2 | ||
| 100 | _aCHANDAWARKAR, MEENA R | ||
| 245 |
_aGeneral anti-avoidance rules (GAAR) _bAn objective analysis |
||
| 260 | _c2013 | ||
| 300 | _a40-45 | ||
| 520 | _aIntroduction 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 | _aTAXATION | ||
| 700 | _aKAMASHETTY, S B | ||
| 773 |
_oP15009 _nM _921352 _011162 _tMANAGEMENT ACCOUNTANT |
||
| 942 |
_2ddc _cARTCL |
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| 999 |
_c12080 _d12080 |
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