The Proposed General Anti-Avoidance Rule – A Critical Analysis

Journal
Author
Susarla, K.
Country
India
Published Date
Issue
Asia-Pacific Tax Bulletin 2012 (Volume 18), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The proposed general anti-avoidance rule contained in the draft Direct Taxes Code is described and critically analysed by the author.