Results 171 to 180 of about 13,773 (209)
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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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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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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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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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Tax compliance in the GAAR environment
2023Aleksander Werner, Jarosław Wierzbicki
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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 Michelle Pidduck
exaly
The Role and Meaning of Purposee in Statutory GAARs
SSRN Electronic Journal, 2016openaire +1 more source