Book

Law and Practice Relating to General Anti Avoidance Rules (GAAR)

Name: Law and Practice Relating to General Anti Avoidance Rules (GAAR)
Author: D.P. Mittal
ISBN: 978-93-5071-068-5

D.P. Mittal

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GAAR - Introductionrn GAAR - Indian Income-Tax Act - Overviewrn Judge-Made Tax Avoidance Doctrinesrn Statute Based - General And Specific Tax Avoidance Rulesrn Tax Treaties - General Avoidance Rulesrn GAAR - Treaty Overridern GAAR - General Principlesrn GAAR - Applicabilityrn GAAR - Impermissible Transactionrn GAAR - Arrangement Lacking Commercial Substance - Circumstancesrn GAAR - Consequencesrn GAAR - Related Partyrn GAAR - Applicationrn GAAR - Framing Guidelinesrn GAAR - Definitionrn GAAR - Procedure

Nomor Panggil	07 LAW dpm 2
Penulis	D.P. Mittal
Penerbit	Taxmann Publications
Kolasi	xxiii, 466p, 25p
Bahasa	English
Klasifikasi	07 LAW dpm 2
ISBN/ISSN	978-93-5071-068-5
Edisi
Tanggal Terbit	2012
Topik	Tax Planning, Avoidance & Evasion