Tax policy and economic growth within the BRICS: A case study of tax structuring in the face of India’s general anti-avoidance rules

Maddox, Charles D. (2014) Tax policy and economic growth within the BRICS: A case study of tax structuring in the face of India’s general anti-avoidance rules. Jindal Global Law Review, 5 (1). pp. 59-78. ISSN 0975-2498

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Abstract

The rates of economic growth across the BRICS countries have slowed significantly over the course of the last few years and the Indian growth story has been no exception. There are multiple reasons for India’s slowing down but one of the significant factors has been controversy surrounding Indian tax policy. This article examines the story surrounding India’s proposed general anti-avoidance rules and how this episode has damaged investor confidence in the Indian system.

Item Type: Article
Keywords: BRICS countries | Economic growth | Indian tax policy | Anti-avoidance rules
Subjects: Social Sciences and humanities > Economics, Econometrics and Finance > Economics
Social Sciences and humanities > Social Sciences > Law and Legal Studies
Social Sciences and humanities > Social Sciences > Public Policy
JGU School/Centre: Jindal Global Law School
Depositing User: Mr. Syed Anas
Date Deposited: 07 Apr 2022 11:28
Last Modified: 07 Apr 2022 11:28
Official URL: https://completejusticepodcast.s3.ap-south-1.amazo...
URI: https://pure.jgu.edu.in/id/eprint/2198

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