GAAR: Difference between revisions
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General Anti-Abuse Rule. | General Anti-Abuse Rule. | ||
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.
