General Anti Avoidance Rules GAAR Establishing Substance Over Form

General Anti Avoidance Rules GAAR Establishing Substance Over Form

In this book special chapter added on GAAR in the Board Room, GAAR legislation summarised in lucid language, it is a simple guide discussing indications and implications of GAAR, covers related elements like transfer pricing, POEM, BEPS, judicial GAAR, global experiences and SAAR, and analyses Indian and Global case laws on tax avoidance etc.