GAAR: Difference between revisions
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imported>Doug Williamson (To create the page. Source: http://www.legislation.gov.uk/ukpga/2013/29/part/5/enacted) |
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''Tax avoidance''. | |||
General Anti-Abuse Rule. | General Anti-Abuse Rule. | ||
General purpose legislation such as that introduced in the UK in 2013 to curb tax schemes considered abusive, even though otherwise legal, in relation to a wide range of taxes. | |||
Such tax regulations obtain in many other jurisdictions including US, France, Canada, Australia, New Zealand, South Africa, Norway, India, Hong Kong. | |||
== See also == | == See also == | ||
*[[Tax avoidance]] | *[[Tax avoidance]] | ||
*[[Anti-avoidance provision]] | |||
*[[Tax evasion]] | *[[Tax evasion]] | ||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 00:33, 8 March 2021
Tax avoidance.
General Anti-Abuse Rule.
General purpose legislation such as that introduced in the UK in 2013 to curb tax schemes considered abusive, even though otherwise legal, in relation to a wide range of taxes.
Such tax regulations obtain in many other jurisdictions including US, France, Canada, Australia, New Zealand, South Africa, Norway, India, Hong Kong.
