GAAR: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Add France to the list.) |
imported>Doug Williamson (Add heading.) |
||
| Line 1: | Line 1: | ||
''Tax avoidance'' | |||
General Anti-Abuse Rule. | General Anti-Abuse Rule. | ||
Revision as of 21:01, 6 June 2017
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.
