A GENERAL ANTI-AVOIDANCE RULES (GAAR): CRITICAL ANALYSIS

Autores

  • Parthasarathi Shome London School of Economics

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Desenvolvimento Infantil, Equilíbrio Postural, Zona rural, Área urbana.

Resumo

This paper reviews selected advanced country experiences in particular those of Australia, the European Union, the United Kingdom and the United States as well as emerging economies Brazil, China and South Africa, with an elaboration for the case of India and, with that overall background, recalls the probable objectives of a GAAR and comments on whether countries have adhered to them.

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Biografia do Autor

Parthasarathi Shome, London School of Economics

Visiting Fellow, Department of Law, London School of Economics, and Chairman, International Tax Research & Analysis Foundation (ITRAF), Bengaluru, India.

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Publicado

2019-01-02

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