About this document

General Anti-Avoidance Rules by Samarthan is a document available to read on EtoBox.

The General Anti-Avoidance Rules (GAAR) aim to prevent tax avoidance by denying tax benefits for transactions lacking genuine commercial purpose. Companies utilize various strategies, such as tax planning and treaty shopping, to minimize tax liabilities, often leading to concerns about the broad powers granted to tax authorities. The Indian government has taken steps to revise Double Taxation Avoidance Agreements and introduced measures like the Place of Effective Management rule to ensure fair taxation and

Author

Samarthan

Language

EN