Anti-Tax Avoidance Measures in China and India: An Evaluation of Specific Court Decisions

Journal
Lampreave Márquez, P.
China (People's Rep.); India
Bulletin for International Taxation 2013 (Volume 67), No. 1
PriceUSD 45

Anti-tax avoidance and evasion measures are matters of great concern for both tax authorities and taxpayers. These concerns are particularly relevant in China and India, given the rapid growth of investment and the lack of experience in dealing with such issues, and as both countries have recently incorporated changes into their legislations that are analysed here.