Legislating Against Tax Avoidance
The objects clause would clarify that the GAAR is to be exercised in a manner consistent with the tax policy principles of the tax law, and would state ... approach would reduce the perception that valid business practices could unintentionally be subject to the application of the GAAR. Chapter 6 of the Ralph Report recommended an annual review of the application of the policy framework and processesanbsp;...
| Title | : | Legislating Against Tax Avoidance |
| Author | : | Rachel Anne Tooma |
| Publisher | : | IBFD - 2008 |
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