Legislating Against Tax Avoidance

Legislating Against Tax Avoidance

4.11 - 1251 ratings - Source



The objects clause would clarify that the GAAR is to be exercised in a manner consistent with the tax policy principles of the tax law, and would state ... approach would reduce the perception that valid business practices could unintentionally be subject to the application of the GAAR. Chapter 6 of the Ralph Report recommended an annual review of the application of the policy framework and processesanbsp;...


Title:Legislating Against Tax Avoidance
Author: Rachel Anne Tooma
Publisher:IBFD - 2008
ISBN-13:

You must register with us as either a Registered User before you can Download this Book. You'll be greeted by a simple sign-up page.

Once you have finished the sign-up process, you will be redirected to your download Book page.

How it works:
  • 1. Register a free 1 month Trial Account.
  • 2. Download as many books as you like (Personal use)
  • 3. Cancel the membership at any time if not satisfied.


Click button below to register and download Ebook
Privacy Policy | Contact | DMCA