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

See all articles by Patricia Lampreave

Patricia Lampreave

Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School

Date Written: December 19, 2013

Abstract

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

Lampreave, Patricia, Anti-Tax Avoidance Measures in China and India: An Evaluation of Specific Court Decisions (December 19, 2013). Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013), no. 1 ; p. 49-60, Available at SSRN: https://ssrn.com/abstract=2200321

Patricia Lampreave (Contact Author)

Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School ( email )

Alfonso XI, nº 6
Madrid, Madrid 28014
Spain

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