GAAR: Difference between revisions
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imported>Doug Williamson m (Add cross-reference to Anti-avoidance provision.) |
imported>John Grout (To internationalise) |
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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, Canada, Australia, New Zealand, South Africa, Norway, India, Hong Kong. | |||
Revision as of 12:04, 24 March 2015
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, Canada, Australia, New Zealand, South Africa, Norway, India, Hong Kong.
