GAAR- Shades of Substance - Taxsutra Reservoir

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GAAR- Shades of Substance

A Treatise on Tax Anti-Avoidance Measures
by Rishi Kapadia
Tax Avoidance Tax Planning BEPS POEM Tax Treaties GAAR MLI
Categories: Direct Taxes, International Taxation
Publisher: Wolters Kluwer
About Book:

 This book provides an overview of GAAR and the scope and meaning of its various elements.  Many countries such as Canada, Australia, UK, New Zealand and South Africa have introduced GAAR as a part of their domestic laws. The book also covers precedents from these countries on GAAR and addresses how these could provide guidance in an Indian context.  Even before the advent of GAAR, Courts have looked at ‘tax avoidance’ and ‘substance’ across various transactions such as restructuring, transfer of assets, sale and lease Back. The principles emerging from these pre-GAAR precedents as well as their continued relevance in a post-GAAR world have also been discussed. In addition to GAAR, the book provides an overview of BEPS Action Plan 6 and 7, the execution of MLI and the interplay with GAAR. The concept of POEM has been introduced for determining residency of a company. The POEM test itself is very subjective and could have a significant impact on Indian multinational groups. The book provides an overview on the concept of POEM, guidelines and circulars on POEM and judicial precedents that provide guidance on this topic.

Author: Rishi Kapadia
About Author:
Rishi Kapadia :

Rishi Kapadia is a Fellow Member of “ICAI” and he is a Partner at Dhruva Advisors LLP based in Mumbai. He has significant experience (14 Yrs) in advising MNCs and domestic companies on various aspects of domestic and cross border taxation, inbound investment, restructuring etc. across various sectors such as Oil and Gas, Infrastructure, IT/ ITES and FMCG.

About Publisher:

Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software and services that deliver vital insights, intelligent tools and guidance of subject-matter experts as well as offer subscription-based products with high quality content in areas including direct and indirect taxation, international taxation, corporate law and several other related topics. Wolters Kluwer Tax & Accounting (a Wolters Kluwer business) is part of the Wolters Kluwer Group, a leading global information service provider for professionals. Wolters Kluwer Tax & Accounting publications cover a wide range of topics such as tax, accounting, law, financial planning, human resources and training.

Similar Books

Ratings and Reviews

Overall Rating
Review
Tax Avoidance Tax Planning BEPS POEM Tax Treaties GAAR MLI
Categories: Direct Taxes, International Taxation
Publisher: Wolters Kluwer
About Book:

 This book provides an overview of GAAR and the scope and meaning of its various elements.  Many countries such as Canada, Australia, UK, New Zealand and South Africa have introduced GAAR as a part of their domestic laws. The book also covers precedents from these countries on GAAR and addresses how these could provide guidance in an Indian context.  Even before the advent of GAAR, Courts have looked at ‘tax avoidance’ and ‘substance’ across various transactions such as restructuring, transfer of assets, sale and lease Back. The principles emerging from these pre-GAAR precedents as well as their continued relevance in a post-GAAR world have also been discussed. In addition to GAAR, the book provides an overview of BEPS Action Plan 6 and 7, the execution of MLI and the interplay with GAAR. The concept of POEM has been introduced for determining residency of a company. The POEM test itself is very subjective and could have a significant impact on Indian multinational groups. The book provides an overview on the concept of POEM, guidelines and circulars on POEM and judicial precedents that provide guidance on this topic.

Author: Rishi Kapadia
About Author:
Rishi Kapadia :

Rishi Kapadia is a Fellow Member of “ICAI” and he is a Partner at Dhruva Advisors LLP based in Mumbai. He has significant experience (14 Yrs) in advising MNCs and domestic companies on various aspects of domestic and cross border taxation, inbound investment, restructuring etc. across various sectors such as Oil and Gas, Infrastructure, IT/ ITES and FMCG.

About Publisher:

Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software and services that deliver vital insights, intelligent tools and guidance of subject-matter experts as well as offer subscription-based products with high quality content in areas including direct and indirect taxation, international taxation, corporate law and several other related topics. Wolters Kluwer Tax & Accounting (a Wolters Kluwer business) is part of the Wolters Kluwer Group, a leading global information service provider for professionals. Wolters Kluwer Tax & Accounting publications cover a wide range of topics such as tax, accounting, law, financial planning, human resources and training.

Similar Books

Ratings and Reviews

Overall Rating
Review
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