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The Resource General anti-avoidance rules for major developing countries

General anti-avoidance rules for major developing countries

Label
General anti-avoidance rules for major developing countries
Title
General anti-avoidance rules for major developing countries
Creator
Subject
Language
eng
Summary
This book describes anti-avoidance issues in three major developing nations (India, Brazil, and South Africa) and analyses all relevant case law pertaining to relatively successful general anti-avoidance rules (GAARs) in such developed jurisdictions as the UK, Australia, Canada, New Zealand, Hong Kong, France and Spain. It is based on analysis of more than 100 cases and over 500 legal references, as well as statutory legislation and administrative guidelines. The book shows why developing countries need their own tailor-made anti-avoidance systems, and it describes the features of GAARs relevant to developing countries, including the fastest routes, the paths that require caution and the directions to avoid
http://library.link/vocab/creatorName
Rosenblatt, P
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
49
http://library.link/vocab/subjectName
  • tax avoidance
  • GAAR
  • developing countries
  • case law
Label
General anti-avoidance rules for major developing countries
Instantiates
Publication
Extent
xiii, 238 p.
Isbn
9789041158390
Label
General anti-avoidance rules for major developing countries
Publication
Extent
xiii, 238 p.
Isbn
9789041158390

Library Locations

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