Anti-Avoidance

General Anti-Avoidance Rule: Broad Overview of GAAR
An in-depth article detailing the General Anti-Avoidance Rule (GAAR) aimed at preventing abusive tax avoidance arrangements, exploring historical context, key events, types, examples, and much more.
Genuine Commercial Reasons: An Essential Element in Tax Law
A detailed exploration of 'Genuine Commercial Reasons' in the context of tax law, including definitions, historical context, key events, and applications.

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