Image of Shades of Substance: A Treatise on Anti-Avoidance Measures

Book

Shades of Substance: A Treatise on Anti-Avoidance Measures



This book provides an overview and Interpretation of GAAR and its elements. In addition to Indian jurisprudence, it discusses international precedents and emerging principles from these cases and their relevance in an Indian context post the introduction of GAAR. It also covers several other anti-abuse measures such as POEM, the BEPS Reports and the Multilateral Convention, which are essentially ‘substance’ based.


Availability

No copy data


Detail Information

Call Number
07 SHA ris
Publisher Wolters Kluwer India : India.,
Collation
xviii, 247 24cm
Language
English
Classification
07 SHA ris
ISBN/ISSN
978-93-86691-90-3
Edition
-
Subject(s)
-