The Resource Anti-avoidance developments in selected Asian jurisdictions

Anti-avoidance developments in selected Asian jurisdictions

Label
Anti-avoidance developments in selected Asian jurisdictions
Title
Anti-avoidance developments in selected Asian jurisdictions
Creator
Subject
Language
eng
Summary
The authors cover recent anti-avoidance developments in eight Asian jurisdictions, namely China, India, Indonesia, Japan, Malaysia, Singapore, South Korea and Vietnam and discuss the various methods, with specific emphasis on domestic anti-avoidance rules, adopted by these countries to counter tax avoidance
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 17 (2011),
http://library.link/vocab/creatorName
  • Kaur, D
  • Susarla, K
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • GAAR
  • CFC
  • thin capitalization
  • transfer pricing
  • beneficial ownership
  • case law
Label
Anti-avoidance developments in selected Asian jurisdictions
Instantiates
Publication
Label
Anti-avoidance developments in selected Asian jurisdictions
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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