Results 181 to 190 of about 2,542 (235)

GAAR Becomes Operational in India

Asia-Pacific Tax Bulletin, 2017
On 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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The ATAD's GAAR: A Pandora's Box?

SSRN Electronic Journal, 2017
textabstractThis 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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Interjecting unilateral Indian GAAR inquiries in cross-border setting: Revisiting tax normativism post Tiger Global

Social Science Research Network
It is not an overstatement to christen the recent decision of Supreme Court of India in the Tiger Global case as a watershed moment in India's international tax paradigm.
Tarun Jain
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The substance over form principle in Indonesia: Strengthening GAAR to combat tax avoidance

Educoretax
The substance over form principle has long served as the underlying spirit of Indonesia’s income tax framework. However, the absence of clear technical provisions governing its application has created significant challenges, including inconsistent ...
Jessyca Wulandari, M.R.U.D. Tambunan
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Family Foundations and the General Anti-Avoidance Rule (GAAR) – An Analysis of Refusals to Issue Protective Opinions

Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych
The article analyzes the practical application of the General Anti‑Avoidance Rule (GAAR) to family foundations in light of recent refusals to issue protective opinions by the Head of the National Revenue Administration (KAS).
Justyna Nowakowski
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The Forestal Aurora Case: Insights from the First Case Application of the Chilean GAAR

Bulletin for International Taxation
This article examines the first application of Chile’s General Anti-Avoidance Rule (“GAAR”) in the Forestal Aurora case. The tax authority challenged a cross-border financing structure aimed at benefiting from a reduced 4% withholding tax rate on ...
A. Franco Allen, P. Mahu Martínez
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The Evolution of Australia’s GAAR: From Peabody to PepsiCo

Bulletin for International Taxation
This article examines the evolution of Australia’s GAAR under Part IVA of the ITAA 1936, tracing legislative reforms, key judicial interpretations and the refinement of core concepts such as the “dominant purpose” test and “reasonable alternative”.
N. Pereira
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Transposition of ATAD GAAR in Belgium

2020
In 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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India Announces Guidelines on the GAARs

Bulletin for International Taxation, 2014
In this article, the author discusses new administrative guidelines on the application of the Indian GAARs.
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What Is Needed To Perfect the Chinese GAARs?

Bulletin for International Taxation, 2013
This 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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