Series on international taxation volume 49 general anti avoidance rules for major developing countries is the first in depth treatment of anti avoidance issues in the three major developing nations of india brazil and south africa taking a comprehensive and comparative approach analysis of over 100 cases and 500 legal references are included as well as examination of the statutory . 353 the common law anti abuse rules 84 354 recommendations on the statutory targeting mechanisms for developing countries 88 36 conclusions 89 charter 4 general anti avoidance rules and doctrines in the courts 93 41 a multiple case study for a comparative design 93 42 judicial responses to tax avoidance 95. Get this from a library general anti avoidance rules for major developing countries paulo rosenblatt this book describes anti avoidance issues in three major developing nations india brazil and south africa and analyses all relevant case law pertaining to relatively successful general . Chapter 1 tax compliance and avoidance in developing countries chapter 2 similar features shared by statutory gaars from diverse jurisdictions chapter 3 how do general anti avoidance rules differ chapter 4 general anti avoidance rules and doctrines in the courts chapter 5 the secondary elements in action. General anti avoidance rules for major developing countries international taxation pdf general anti avoidance rules for major developing countries international taxation download general anti avoidance rules for major developing countries international taxation in epub format
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