The General Anti-Avoidance Rule – An Indian and International Perspective

Journal
Naskar, A.; Gupta, S. (Shubhangi)
India
Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 2
PriceUSD 45

This article is the winning entry to the 8th Nani A. Palkhivala Research Paper Competition which was conducted by the All India Federation of Tax Practitioners. The authors comprehensively discuss the proposed introduction of a general anti-avoidance rules in India.