GAAR: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>John Grout (To internationalise) |
imported>Doug Williamson (Add France to the list.) |
||
| Line 3: | Line 3: | ||
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. | 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. | Such tax regulations obtain in many other jurisdictions including US, France, Canada, Australia, New Zealand, South Africa, Norway, India, Hong Kong. | ||
Revision as of 05:58, 4 April 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, France, Canada, Australia, New Zealand, South Africa, Norway, India, Hong Kong.
