Results 161 to 170 of about 13,674 (194)
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Ab initio calculations on the electronic states of GaAr and GaAr+
The Journal of Chemical Physics, 1997The 1-2 2Π1/2, 1-2 2Π3/2, and 1-3 2Σ1/2+ states of GaAr and the 1 1Σ+ and 1 3Σ− states of GaAr+ are calculated by ab initio methods. Spectroscopic properties for these states are compared with experimental data, and the existence of potential barrier for the Rydberg Σ1/22 states is explained.
Su Jin Park +3 more
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General Anti-avoidance Rules (GAAR)
2021Tax avoidance began to be targeted through a widely applicable instrument that came under the rubric, general anti-avoidance rules (GAAR). While each SAAR targets a single tax avoidance behaviour, GAAR is designed to target a broad spectrum of tax avoidance.
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State Aid Prohibition: The New GAAR in Town
EC Tax Review, 2021The Engie decision of the General Court of 12 May 2021 has added a new dimension to the Union law prohibition of State aid: It can act as a pervasive substance over form doctrine without the limitation to “wholly artificial arrangements” inherent to conventional anti-abuse rules and principles of Union law. Art. 107 (1) TFEU has thus potentially become
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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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GAAR Becomes Operational in India
Asia-Pacific Tax Bulletin, 2017On 1 April 2017, India’s general anti-avoidance rule (GAAR) came into effect. This article discusses the background to the introduction of the GAAR and provides an overview of its statutory provisions and administrative guidance. The author also raises some practical challenges to its implementation.
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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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GAARs of Australia, South Africa and the United Kingdom - A Comparison with Indian GAAR
SSRN Electronic Journal, 2017The Article compares the General Anti Avoidance Rules in Australia, South Africa and the United Kingdom with the Indian GAAR.
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The ATAD's GAAR: A Pandora's Box?
SSRN Electronic Journal, 2017textabstractThis paper elaborates on the provision on tax abuse in the EU’s Anti Tax Avoidance Directive (‘ATAD’): the general anti-abuse rule (‘GAAR’). The GAAR allows EU Member States to disregard for company tax purposes any non-genuine arrangements that have been put in place to defeat the object or purpose of applicable tax legislation with a view
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Transposition of ATAD GAAR in Belgium
2020In Belgium, the general anti abuse rule in matters of corporate income tax included in the anti-tax abuse directive has not been specifically transposed. We can however admit that the existing domestic rule against abuse in matters of income tax, viz. art. 344 § 1 of the Code of Income taxes, constitutes an adequate transposition.
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