The Proposed Indian General Anti-Avoidance Rule

Journal
Krishnamurthy, V.
India
Bulletin for International Taxation 2013 (Volume 67), No. 8
PriceUSD 45

In this article, the author discusses the proposed Indian general anti-avoidance rule (GAAR) by examining the provisions of the Finance Act 2013 and the pending recommendations of the Shome Committee.