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

Type

Journal

Author

Naskar, A.; Gupta, S. (Shubhangi)

Country

India

Published Date

March 21, 2013

Issue

Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 2

DOI

https://doi.org/10.59403/17yskpr

Document

Go to Tax Research Platform

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.

Quicklinks

Sign In

Single Sign On

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