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- W2737934020 abstract "Tarun Jain sets forth an extensive survey and analysis of the Indian tax law as it relates to tax avoidance, considering both the judicial and legislative approaches to these issues. The author first describes the central role of Indian tax jurisprudence in developing and implementing an anti tax-avoidance agenda, and analyses the varying and sometimes apparently inconsistent responses of the Indian courts. Next, he argues that the legislative reaction to tax avoidance has consisted of responses, usually through specific anti-avoidance provisions, to pro-taxpayer judicial decisions. The chapter also analyses the General Anti-Avoidance Rule (GAAR) promulgated in response to the famous Vodafone decision, and describes the most recent anti-avoidance tax measures informed by BEPS." @default.
- W2737934020 created "2017-07-31" @default.
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- W2737934020 date "2017-10-02" @default.
- W2737934020 modified "2023-09-25" @default.
- W2737934020 title "Tax avoidance" @default.
- W2737934020 doi "https://doi.org/10.4324/9781315673745-13" @default.
- W2737934020 hasPublicationYear "2017" @default.
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