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GAAR Becomes Operational in India

descriptionPublicationkeyboard_double_arrow_right Article 24 Aug 2017 English Publisher:IBFDJournal:Asia-Pacific Tax Bulletin, volume 23 (eissn: 2352-9164, Copyright policy )
Authors: R. Rawal;

doi: 10.59403/2rsccne

GAAR Becomes Operational in India

Abstract

On 1 April 2017, India’s general anti-avoidance rule (GAAR) came into effect. This article discusses the background to the introduction of the GAAR and provides an overview of its statutory provisions and administrative guidance. The author also raises some practical challenges to its implementation.

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Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
2
Average
Average
Average
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