Anti-Tax Avoidance Measures in China and India: An Evaluation of Specific Court Decisions
Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013), no. 1 ; p. 49-60
12 Pages Posted: 14 Jan 2013 Last revised: 19 Dec 2013
Date Written: December 19, 2013
Anti-tax avoidance and evasion measures are matters of great concern for both tax authorities and taxpayers. These concerns are particularly relevant in China and India, given the rapid growth of investment and the lack of experience in dealing with such issues, and as both countries have recently incorporated changes into their legislations that are analysed here.
International Tax Lawyer and European Tax Professor. This article was written as part of the author’s academic research on “General Anti-Avoidance Rules, an International Perspective”.
Keywords: anti- tax avoidance, tax evasion, China, India, GAAR
JEL Classification: H26, F20, H87
Suggested Citation: Suggested Citation