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...
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2019
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| Online Access: | 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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| Institution: | Singapore Management University |
| Language: | English |