General anti-avoidance rules (GAAR) An objective analysis

By:

CHANDAWARKAR, MEENA R

Contributor(s):

KAMASHETTY, S B

Material type:

Mixed materialsPublication details: 2013Description: 40-45Subject(s):

TAXATION

NLM classification:

336.2

In: MANAGEMENT ACCOUNTANTMSummary: Introduction of both General anti avoidance rules as well as the retrospective amendments have a significant impact on the tax payers. Several countries of the world have GAAR in their statute book - Australia 1981, Canada 1988, South Africa 2006and China 2008. Like India UK, China etc have also introduced retrospective amendments.

Tags from this library: No tags from this library for this title. Log in to add tags.

Average rating: 0.0 (0 votes)

Holdings
Item type	Current library	Call number	Vol info	Status	Date due	Barcode
Periodicals/Magazines	SSCBS Library		48/1	Available		P15009

Introduction of both General anti avoidance rules as well as the retrospective amendments have a significant impact on the tax payers. Several countries of the world have GAAR in their statute book - Australia 1981, Canada 1988, South Africa 2006and China 2008. Like India UK, China etc have also introduced retrospective amendments.

There are no comments on this title.

to post a comment.

Back to results

1 Business valuation
by Mohanty, Pitabas
2 Spreadsheet skills for finance professionals
by Mohanty, Pitabas