Matches in SemOpenAlex for { <https://semopenalex.org/work/W2221661729> ?p ?o ?g. }
Showing items 1 to 65 of
65
with 100 items per page.
- W2221661729 abstract "An important feature of the GAAR is the threat of it's use. If you step outside the lines of reasonable behaviour, and engage in tax planning that is aggressive, the rule will be applied. The deductions you seek will be denied. That's a very important important step. It's a very important sword over the heads of taxpayers. (Mr. Benner, Assistant Deputy Minister in Canada's Department of Finance, in testimony before the Committee of Public Accounts [Canada 1992, Vol. 37 19]). Frustrated with the haphazard approach in challenging avoidance transactions, the Canadian Ministry of Finance opted to enact the General Anti-Avoidance Rule as an ad hoc rule against tax avoidance transactions. While examining the evolution and effectiveness of the GAAR in Canada, this paper questions the extent to which such a GAAR may be effective in resolving its intended purpose in India." @default.
- W2221661729 created "2016-06-24" @default.
- W2221661729 creator A5003103582 @default.
- W2221661729 date "2009-03-06" @default.
- W2221661729 modified "2023-09-23" @default.
- W2221661729 title "The GAAR Dimension of Anti-Avoidance: Possibilities in India" @default.
- W2221661729 hasPublicationYear "2009" @default.
- W2221661729 type Work @default.
- W2221661729 sameAs 2221661729 @default.
- W2221661729 citedByCount "0" @default.
- W2221661729 crossrefType "posted-content" @default.
- W2221661729 hasAuthorship W2221661729A5003103582 @default.
- W2221661729 hasConcept C127413603 @default.
- W2221661729 hasConcept C162077342 @default.
- W2221661729 hasConcept C162324750 @default.
- W2221661729 hasConcept C17744445 @default.
- W2221661729 hasConcept C190253527 @default.
- W2221661729 hasConcept C199539241 @default.
- W2221661729 hasConcept C202444582 @default.
- W2221661729 hasConcept C2781424646 @default.
- W2221661729 hasConcept C33676613 @default.
- W2221661729 hasConcept C33923547 @default.
- W2221661729 hasConcept C514942387 @default.
- W2221661729 hasConcept C521751864 @default.
- W2221661729 hasConcept C78519656 @default.
- W2221661729 hasConceptScore W2221661729C127413603 @default.
- W2221661729 hasConceptScore W2221661729C162077342 @default.
- W2221661729 hasConceptScore W2221661729C162324750 @default.
- W2221661729 hasConceptScore W2221661729C17744445 @default.
- W2221661729 hasConceptScore W2221661729C190253527 @default.
- W2221661729 hasConceptScore W2221661729C199539241 @default.
- W2221661729 hasConceptScore W2221661729C202444582 @default.
- W2221661729 hasConceptScore W2221661729C2781424646 @default.
- W2221661729 hasConceptScore W2221661729C33676613 @default.
- W2221661729 hasConceptScore W2221661729C33923547 @default.
- W2221661729 hasConceptScore W2221661729C514942387 @default.
- W2221661729 hasConceptScore W2221661729C521751864 @default.
- W2221661729 hasConceptScore W2221661729C78519656 @default.
- W2221661729 hasLocation W22216617291 @default.
- W2221661729 hasOpenAccess W2221661729 @default.
- W2221661729 hasPrimaryLocation W22216617291 @default.
- W2221661729 hasRelatedWork W1558654406 @default.
- W2221661729 hasRelatedWork W1584063221 @default.
- W2221661729 hasRelatedWork W1585785804 @default.
- W2221661729 hasRelatedWork W1850721394 @default.
- W2221661729 hasRelatedWork W1935700819 @default.
- W2221661729 hasRelatedWork W1972618485 @default.
- W2221661729 hasRelatedWork W2018815834 @default.
- W2221661729 hasRelatedWork W2103716477 @default.
- W2221661729 hasRelatedWork W2731546243 @default.
- W2221661729 hasRelatedWork W2737934020 @default.
- W2221661729 hasRelatedWork W28485775 @default.
- W2221661729 hasRelatedWork W2959320982 @default.
- W2221661729 hasRelatedWork W2962694334 @default.
- W2221661729 hasRelatedWork W2995971311 @default.
- W2221661729 hasRelatedWork W3045074014 @default.
- W2221661729 hasRelatedWork W3048599119 @default.
- W2221661729 hasRelatedWork W3121132798 @default.
- W2221661729 hasRelatedWork W3123237210 @default.
- W2221661729 hasRelatedWork W3163494957 @default.
- W2221661729 hasRelatedWork W213203612 @default.
- W2221661729 isParatext "false" @default.
- W2221661729 isRetracted "false" @default.
- W2221661729 magId "2221661729" @default.
- W2221661729 workType "article" @default.