Is the codification of the General anti-avoidance regulations (GAAR) in India a welcoming step?

Tewari, Tanvi (2021) Is the codification of the General anti-avoidance regulations (GAAR) in India a welcoming step? [Working papers (or Preprints)] (In Press)

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Abstract

Those engaging in tax avoidance, operate within the framework of the law but use and steer it in a way that defeats its very purpose. To answer the question of whether or not GAAR was a welcoming step, it is essential to delve into why the need to codify GAAR was felt, to what extent tax avoidance is acceptable by law and what the legal context was like when discussions around GAAR began emerging.

Item Type: Working papers (or Preprints)
Keywords: Tax | India | GAAR | ITA | Azadi Bachao Andolan | Mcdowell | A. Raman | Vodafone
Subjects: Social Sciences and humanities > Social Sciences > Law and Legal Studies
Social Sciences and humanities > Social Sciences > Public Administration
JGU School/Centre: Jindal Global Law School
Depositing User: Arjun Dinesh
Date Deposited: 06 Apr 2022 09:40
Last Modified: 06 Apr 2022 09:40
Official URL: https://dx.doi.org/10.2139/ssrn.3777088
URI: https://pure.jgu.edu.in/id/eprint/2167

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