Results 131 to 140 of about 434 (168)
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General Anti-Abuse Rule (GAAR)
European Taxation, 2014The Finance Act 2013 introduced a general anti-abuse rule (GAAR) covering “tax arrangements” made on or after 17 July 2013. This note examines the provisions constituting the rule and its relationship with existing case law and statute.
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What Is Needed To Perfect the Chinese GAARs?
Bulletin for International Taxation, 2013This article considers certain issues that should be addressed in the pursuit of the perfection of the Chinese general anti-avoidance rules (GAARs).
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Foreign Jurisprudence on Gaars and Their Relevance to India
SSRN Electronic Journal, 2019The general anti-avoidance rules have been introduced in the Indian direct tax landscape recently. It will be some years before the judicial examination of the provisions and their interpretation by the courts are available as guidance to the taxpayers and the administrators. In this scenario, a scan of the legal provisions with countries with codified
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Tax compliance in the GAAR environment
2023Aleksander Werner, Jarosław Wierzbicki
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General Anti-avoidance Rules (GAAR)
2019The GAAR comprise the most recent developments in the status v contract battle described in the preceding chapters. Two strategies are used by governments the world over to impose status over contracts. First, governments introduce deeming provisions in tax statutes to ensure that status dominates contracts through a legal fiction. Second, if the first
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The draft GAAR provisions of the Finance Bill 2013 (The "GAAR") and the draft GAAR guidance.
2013Tracey Bowler, Malcolm Gammie
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The Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court?
South African Journal of Accounting Research, 2020TERESA Pidduck
exaly