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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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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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New Zealand Supreme Court Ruling in Frucor Suntory - Some Learnings for applying Indian GAAR
Social Science Research Network, 2023Ganesh Rajgopalan
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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
Canada's New GAAR Preamble: Pivoting Toward Fairness and Parliamentary Contemplation
Social Science Research NetworkJinyan Li +4 more
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