General anti-avoidance rules and the rule of law
General Anti-Avoidance Rules (“GAARs”) grant tax authorities wide powers to counteract tax avoidance transactions notwithstanding that the taxpayer may have complied with the strict letter of the law. These wide powers raise questions of possible conflicts with fundamental principles such as the Rul...
محفوظ في:
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| التنسيق: | text |
| اللغة: | English |
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Institutional Knowledge at Singapore Management University
2019
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| الوصول للمادة أونلاين: | https://ink.library.smu.edu.sg/sol_research/3167 https://ink.library.smu.edu.sg/context/sol_research/article/5125/viewcontent/Poster_1.pdf |
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إضافة وسم
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| المؤسسة: | Singapore Management University |
| اللغة: | English |