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- W2253262253 abstract "Over the past century there have been various decisions which either developed the law or departed completely from the existing law over the acceptable means of tax avoidance and even the legality of tax avoidance. The Author in this paper traces the history of acceptable means and legality of tax avoidance from the beginning of 20th century and then shows the contrast between the law which prevailed in the previous century and the General Anti-Avoidance Rules (GAAR) laid down under DTC, which is expected to come in force w.e.f. April 1 2012. This paper has been divided into four parts on the basis of certain landmark decisions which marked a change in the law relating to tax avoidance. Each part discusses the law governing during that period and how it has changed from the previous period.The author concludes that the GAAR provisions are opposite to the well established principles of acceptable tax avoidance which ruled the past century. The GAAR provisions are so wide in their ambit that they have the effect of almost making tax avoidance illegal, and even blur the distinction between tax mitigation and tax avoidance, thereby even making tax mitigation illegal." @default.
- W2253262253 created "2016-06-24" @default.
- W2253262253 creator A5031150116 @default.
- W2253262253 date "2011-01-01" @default.
- W2253262253 modified "2023-09-24" @default.
- W2253262253 title "Legality of Tax Avoidance Before and after DTC" @default.
- W2253262253 doi "https://doi.org/10.2139/ssrn.1947798" @default.
- W2253262253 hasPublicationYear "2011" @default.
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