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India Announces Guidelines on the GAARs
Bulletin for International Taxation, 2014In this article, the author discusses new administrative guidelines on the application of the Indian GAARs.
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2012
Australia's current general anti-avoidance rule, which defines tax avoidance as a scheme entered into with the dominant purpose of obtaining a tax benefit, has been criticised for creating too much taxpayer uncertainty, with the main object of such criticism being the test to determine the taxpayer's dominant purpose.
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Australia's current general anti-avoidance rule, which defines tax avoidance as a scheme entered into with the dominant purpose of obtaining a tax benefit, has been criticised for creating too much taxpayer uncertainty, with the main object of such criticism being the test to determine the taxpayer's dominant purpose.
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The draft GAAR provisions of the Finance Bill 2013 (The "GAAR") and the draft GAAR guidance.
2013Malcolm Gammie, Tracey Bowler
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