India’s GAAR: Nice idea, shame about the execution

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India’s GAAR: Nice idea, shame about the execution

November 01, 2013
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Vijay Krishnamurthy, CFO, company secretary and legal head at SmartPlay Technologies India, looks at the recently notified general anti-avoidance rules (GAAR) in India, analysing whether certain inconsistencies remain and whether the recommendations of the specialist Parthasarathi Shome-led committee should have been adopted in full.

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FeatureIndiaDirect TaxITR MagazineNovember 2013Asia-Pacific
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