Wolters Kluwer Shades of Substance by RISHI KAPADIA Edition 2018

CONTENTS:

TAX PLANNING VERSUS TAX AVOIDANCE BASIC PRINCIPLES LAID DOWN BY LANDMARK JUDGEMENT
OVERVIEW OF GAAR PROVISIONS
GAAR AND TAX TREATISE
CONSEQUENCES OF IMPERMISSIBLE AVOIDANCE ARRANGEMENTS
RESTRUCTURING
LOSSES ON TRANSFER OF ASSETS
SALE AND LEASEBACK ARRANGEMENTS
BEPS ACTION PLAN 6 PREVENTION TREATY ABUSE
BEPS ACTION PLAN 7 PREVENTING ARTIFICIAL PE
PLACE OF EFFECTIVE MANAGEMENT (POEM)
INTERNATIONAL EXPERIENCE

ANNEXURES