GAAR Becomes Operational in India
Journal
Country
India
Published Date
Issue
Asia-Pacific Tax Bulletin 2017 (Volume 23), No. 5
Document
On 1 April 2017, India’s general anti-avoidance rule (GAAR) came into effect. This article discusses the background to the introduction of the GAAR and provides an overview of its statutory provisions and administrative guidance. The author also raises some practical challenges to its implementation.