Allocation issues: Transfer pricing and tax avoidance: just and reasonable solutions?
Article by Jonathan Schwarz (first published on KluwerTaxBlog) When the UK introduced its diverted profits tax, I was telephoned by a lawyer at the US Treasury.…
Tag: GAAR
The Influence of the COVID-19 Pandemic on the Application of the OECD PPT, GAARs and (Some) SAARs:
Lack of Substance for the Protection of Health Article by: Dennis Weber (Editor) (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Loyens &…
South African GAAR: An emerging market’s experience
Article by Schalk Pieterse (practising attorney), and edited by Dr. Daniel N. Erasmus Introduction Tax avoidance and tax evasion have been perennial features of organized…
