General Anti-avoidance Rules for Major Developing Countries

ISBN: 9789041158390 出版年：2014 页码：258 Rosenblatt, Paulo Kluwer Law International

Where there is taxation, there is tax avoidance. Whether it is criminalised as è?–evasionè?— or permitted as è?–minimisationè?—, it is clear that differences in economic development require a different approach to the problem on the part of taxation authorities. For developing countries, è?–tool kit transplantsè?— è?’ often successful in their home countries è?’ have usually proven ineffective. The author of this book first shows why developing countries need their own tailor-made anti-avoidance systems, and then describes the features of general anti-avoidance rules (GAAR) he deems relevant to developing countries, including the fastest routes, the paths that require caution, and the directions to avoid.