The Proposed Indian General Anti-Avoidance Rule

Journal
Author
Krishnamurthy, V.
Country
India
Published Date
Issue
Bulletin for International Taxation 2013 (Volume 67), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.