Anti Avoidance Measures - CA Final International Taxation

Table of Contents

Introduction to Anti Avoidance

Doctrine of Tax Avoidance

General Anti Avoidance Regulations GAAR - Introduction and Summary of GAAR provisions

GAAR Examples on various situations

Lack of Commercial substance and its implications

Overview of Indian GAAR Provisions - Section - 98, 99, 101

General Anti Avoidance Regulations GAAR Vs Specific Anti Avoidance Regulations SAAR

FAQs on General Anti Avoidance Regulations

GAAR Examples and Treaty Shopping - Anti Avoidance Measures

Introduction and Need for Base Erosion and Profit Shifting (BEPS) - Anti-Avoidance Measures

Action Plan 1, 2 - Addressing the tax challenges of the Digital Economy & Neutralising the Effects

BEPS Action Plan 3 and Action Plan 4 - Anti Avoidance Measures

BEPS Action Plan 5 - Countering Harmful Tax Practices and Action Plan 6 Preventing Treaty Abuse

Action Plan 6 and 7 - Preventing Treaty Abuse, Preventing the Artificial Avoidance of PE Status

Action Plan 8 to 10 Aligning Transfer Pricing Outcomes with Value Creation

Action Plan 11 - Measuring and Monitoring BEPS

BEPS Action Plan 12 to 15 - Anti Avoidance Measures

Controlled Foreign Corporation Regulations (CFC regulations)

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