The Proposed Indian General Anti-Avoidance Rule

Type

Journal

Author

Krishnamurthy, V.

Country

India

Published Date

July 9, 2013

Issue

Bulletin for International Taxation 2013 (Volume 67), No. 8

DOI

https://doi.org/10.59403/tnz3cn

Document

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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.

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The Proposed Indian General Anti-Avoidance Rule