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Google Keyword Rankings for : explain gaar
1
https://kpu.pressbooks.pub/cdntax/chapter/__unknown__-42/
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https://kpu.pressbooks.pub/cdntax/chapter/__unknown__-42/
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2
https://www.imf.org/en/Publications/Tax-Law-Technical-Note/Issues/2016/12/31/Introducing-a-General-Anti-Avoidance-Rule-GAAR-Ensuring-That-a-GAAR-Achieves-Its-Purpose-43662
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https://www.imf.org/en/Publications/Tax-Law-Technical-Note/Issues/2016/12/31/Introducing-a-General-Anti-Avoidance-Rule-GAAR-Ensuring-That-a-GAAR-Achieves-Its-Purpose-43662
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3
https://www.pwc.com/cz/cs/danove-sluzby/danova-politika/assets/gaar-general-anti-avoidance-rule-en.pdf
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4
https://byjus.com/free-ias-prep/general-anti-avoidance-rule-gaar/
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https://byjus.com/free-ias-prep/general-anti-avoidance-rule-gaar/
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5
http://www.allbankingsolutions.com/Banking-Tutor/GAAR-What-is.htm
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http://www.allbankingsolutions.com/Banking-Tutor/GAAR-What-is.htm
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6
https://en.wikipedia.org/wiki/General_anti-avoidance_rule_(India)
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https://en.wikipedia.org/wiki/General_anti-avoidance_rule_(India)
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7
https://www.un.org/esa/ffd/wp-content/uploads/2017/11/2017TB_08_GAARs_D3_1_Role-of-GAAR.pdf
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https://www.un.org/esa/ffd/wp-content/uploads/2017/11/2017TB_08_GAARs_D3_1_Role-of-GAAR.pdf
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8
https://taxguru.in/income-tax/understanding-basics-general-anti-avoidance-rule-gaar.html
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https://taxguru.in/income-tax/understanding-basics-general-anti-avoidance-rule-gaar.html
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9
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https://www.ciat.org/ciatblog-design-and-management-of-the-general-anti-avoidance-clauses/?lang=en
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10
https://www.gov.uk/government/publications/tax-avoidance-general-anti-abuse-rules
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https://www.gov.uk/government/publications/tax-avoidance-general-anti-abuse-rules
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11
https://www.indianeconomy.net/splclassroom/what-is-gaar/
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https://www.indianeconomy.net/splclassroom/what-is-gaar/
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12
https://www.lexisnexis.com/uk/lexispsl/tax/document/393773/58XF-RV11-F18C-V33C-00000-00/The_general_anti_abuse_rule__GAAR__overview
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https://www.lexisnexis.com/uk/lexispsl/tax/document/393773/58XF-RV11-F18C-V33C-00000-00/The_general_anti_abuse_rule__GAAR__overview
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13
https://economictimes.indiatimes.com/economy/know-the-crucial-elements-of-gaar/what-is-gaar-and-what-does-it-mean-when-it-is-invoked/slideshow/18044950.cms
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https://economictimes.indiatimes.com/economy/know-the-crucial-elements-of-gaar/what-is-gaar-and-what-does-it-mean-when-it-is-invoked/slideshow/18044950.cms
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14
https://www.canada.ca/en/department-finance/programs/consultations/2022/general-anti-avoidance-rule-consultation/modernizing-strengthening-general-anti-avoidance-rule.html
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https://www.canada.ca/en/department-finance/programs/consultations/2022/general-anti-avoidance-rule-consultation/modernizing-strengthening-general-anti-avoidance-rule.html
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15
https://www.ato.gov.au/general/tax-and-corporate-australia/a-strong-domestic-tax-regime/
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https://www.ato.gov.au/general/tax-and-corporate-australia/a-strong-domestic-tax-regime/
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16
https://www.gaar.com/
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https://www.gaar.com/
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17
https://www.fncinc.com/products/gaar.aspx
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18
https://barretttaxlaw.com/general-anti-avoidance-rule-gaar/
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https://barretttaxlaw.com/general-anti-avoidance-rule-gaar/
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19
https://www.pinsentmasons.com/out-law/guides/the-uks-general-anti-abuse-rule
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https://www.pinsentmasons.com/out-law/guides/the-uks-general-anti-abuse-rule
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20
https://nta.confex.com/nta/2019/mediafile/ExtendedAbstract/Paper3050/10-21-2019%20Draft.pdf
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https://nta.confex.com/nta/2019/mediafile/ExtendedAbstract/Paper3050/10-21-2019%20Draft.pdf
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21
https://books.google.com/books?id=PhEkVDdSVuEC&pg=PA80&lpg=PA80&dq=explain+gaar&source=bl&ots=TCtdvhz_qu&sig=ACfU3U2q7BFwHqu-aDOFsTY1Qw0kw-ifKQ&hl=en&sa=X&ved=2ahUKEwj2hdGy6-P7AhXAhM4BHcT7BuAQ6AF6BQjcAhAD
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https://books.google.com/books?id=PhEkVDdSVuEC&pg=PA80&lpg=PA80&dq=explain+gaar&source=bl&ots=TCtdvhz_qu&sig=ACfU3U2q7BFwHqu-aDOFsTY1Qw0kw-ifKQ&hl=en&sa=X&ved=2ahUKEwj2hdGy6-P7AhXAhM4BHcT7BuAQ6AF6BQjcAhAD
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22
https://www.thor.ca/wp-content/uploads/2020/09/PBLI-Paper-The-General-Anti-Avoidance-Rule-v.2.pdf
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https://www.thor.ca/wp-content/uploads/2020/09/PBLI-Paper-The-General-Anti-Avoidance-Rule-v.2.pdf
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23
https://www.revenue.ie/en/self-assessment-and-self-employment/documents/gaar-guidance-notes.pdf
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https://www.revenue.ie/en/self-assessment-and-self-employment/documents/gaar-guidance-notes.pdf
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24
https://kalfalaw.com/tax-planning-and-the-general-anti-avoidance-rule-gaar/
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https://kalfalaw.com/tax-planning-and-the-general-anti-avoidance-rule-gaar/
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25
https://research.tilburguniversity.edu/en/publications/anti-avoidance-measures-of-general-nature-and-scope-gaar-and-othe
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https://research.tilburguniversity.edu/en/publications/anti-avoidance-measures-of-general-nature-and-scope-gaar-and-othe
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26
https://rhlawoffices.com/what-is-gaar-in-simple-terms/
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https://rhlawoffices.com/what-is-gaar-in-simple-terms/
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27
https://www.mof.go.jp/english/pri/publication/pp_review/fy2017/ppr2017_013b.pdf
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https://www.mof.go.jp/english/pri/publication/pp_review/fy2017/ppr2017_013b.pdf
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28
https://www.youtube.com/watch?v=2YMWgtxTjww
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https://www.youtube.com/watch?v=2YMWgtxTjww
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29
https://taxpage.com/articles-and-tips/tax-avoidance-tax-planning/
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https://taxpage.com/articles-and-tips/tax-avoidance-tax-planning/
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30
https://acronyms.thefreedictionary.com/GAAR
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https://acronyms.thefreedictionary.com/GAAR
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31
https://repository.law.umich.edu/cgi/viewcontent.cgi?article=2872&context=articles
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https://repository.law.umich.edu/cgi/viewcontent.cgi?article=2872&context=articles
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32
https://www.aspireias.com/blog/GAAR-General-Anti-Avoidance-Rule
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https://www.aspireias.com/blog/GAAR-General-Anti-Avoidance-Rule
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33
https://prsindia.org/theprsblog/kelkar-fiscal-report-highlights-212?page=43&per-page=1
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https://prsindia.org/theprsblog/kelkar-fiscal-report-highlights-212?page=43&per-page=1
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34
https://sataxguide.wordpress.com/general-anti-avoidance-rule-gaar/
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https://sataxguide.wordpress.com/general-anti-avoidance-rule-gaar/
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35
https://www.jagranjosh.com/general-knowledge/general-anti-avoidance-rules-gaar-principles-implications-and-its-procedure-1456835553-1
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https://www.jagranjosh.com/general-knowledge/general-anti-avoidance-rules-gaar-principles-implications-and-its-procedure-1456835553-1
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36
https://blog.ipleaders.in/general-anti-avoidance-rule-implication-perspective/
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https://blog.ipleaders.in/general-anti-avoidance-rule-implication-perspective/
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37
https://www.macfarlanes.com/media/1802/the-gaar-an-anti-avoidance-rule-in-all-but-name.pdf
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https://www.macfarlanes.com/media/1802/the-gaar-an-anti-avoidance-rule-in-all-but-name.pdf
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38
https://incometaxindia.gov.in/communications/circular/circular7_2017.pdf
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https://incometaxindia.gov.in/communications/circular/circular7_2017.pdf
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39
https://uk.practicallaw.thomsonreuters.com/Glossary/UKPracticalLaw/I250171dae8db11e398db8b09b4f043e0
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40
http://classic.austlii.edu.au/au/journals/RevenueLawJl/2015/3.pdf
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http://classic.austlii.edu.au/au/journals/RevenueLawJl/2015/3.pdf
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41
https://www2.deloitte.com/content/dam/Deloitte/in/Documents/tax/in-tax-gaar-india-and-international-experience-noexp.pdf
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https://www2.deloitte.com/content/dam/Deloitte/in/Documents/tax/in-tax-gaar-india-and-international-experience-noexp.pdf
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42
https://www.proquest.com/scholarly-journals/india-draft-guidelines-on-gaar/docview/1082433109/se-2
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https://www.proquest.com/scholarly-journals/india-draft-guidelines-on-gaar/docview/1082433109/se-2
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43
https://www.nps.gov/gaar/learn/nature/wood-frog-page-2.htm
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https://www.nps.gov/gaar/learn/nature/wood-frog-page-2.htm
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44
https://commons.allard.ubc.ca/cgi/viewcontent.cgi?article=1627&context=fac_pubs
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https://commons.allard.ubc.ca/cgi/viewcontent.cgi?article=1627&context=fac_pubs
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45
https://www.ndtv.com/business/what-is-gaar-it-will-come-into-force-from-april-1-1654462
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46
http://www.legalservicesindia.com/article/1563/General-Anti-Avoidance-Rule-GAAR---An-Indian-and-International-Perspective.html
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http://www.legalservicesindia.com/article/1563/General-Anti-Avoidance-Rule-GAAR---An-Indian-and-International-Perspective.html
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47
https://library.croneri.co.uk/cch_uk/btr/187-910
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48
https://www.rossmartin.co.uk/penalties-a-compliance/compliance/1259-general-anti-abuse-rule-gaar-at-a-glance
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https://www.rossmartin.co.uk/penalties-a-compliance/compliance/1259-general-anti-abuse-rule-gaar-at-a-glance
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49
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/396179/gaar-part-abc.pdf
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https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/396179/gaar-part-abc.pdf
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50
http://www.oecd.org/eco/public-finance/Anti-avoidance-rules-against-international-tax-planning-A-classification.pdf
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http://www.oecd.org/eco/public-finance/Anti-avoidance-rules-against-international-tax-planning-A-classification.pdf
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51
https://www.blg.com/en/insights/2022/09/coopers-park-decision-on-the-scope-of-discovery-in-cases-involving-the-gaar
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52
https://www.canlii.org/en/commentary/doc/1989CanLIIDocs217
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https://www.canlii.org/en/commentary/doc/1989CanLIIDocs217
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53
https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2701054_code2350880.pdf?abstractid=2701054
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https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2701054_code2350880.pdf?abstractid=2701054
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54
https://www.jstor.org/stable/43894817
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https://www.jstor.org/stable/43894817
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55
https://www.rashminsanghvi.com/downloads/taxation/international-taxation/article-GAAR-applicability-CTC.html
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https://www.rashminsanghvi.com/downloads/taxation/international-taxation/article-GAAR-applicability-CTC.html
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56
https://www.keystonelaw.com/keynotes/tax-gaar-general-anti-abuse-rule
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https://www.keystonelaw.com/keynotes/tax-gaar-general-anti-abuse-rule
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57
https://www.bennettjones.com/Blogs-Section/Income-Tax-Update-from-the-Supreme-Court-of-Canada-The-GAAR-Does-Not-Apply-to-Treaty-Shopping
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58
https://gov.wales/tax-collection-and-management-wales-act-2016-general-anti-avoidance-rule-technical-guidance
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59
https://enterslice.com/learning/gaar-accounting-and-its-scope-to-combat-tax-evasion/
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https://enterslice.com/learning/gaar-accounting-and-its-scope-to-combat-tax-evasion/
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60
https://www.degruyter.com/document/doi/10.1515/ael-2015-0019/html
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https://www.degruyter.com/document/doi/10.1515/ael-2015-0019/html
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61
https://www.taxinnovations.com/specialist-tax-planning/hmrc-enquiries-investigations/dotas-gaar/
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https://www.taxinnovations.com/specialist-tax-planning/hmrc-enquiries-investigations/dotas-gaar/
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62
https://www.quora.com/What-is-GAAR
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https://www.quora.com/What-is-GAAR
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63
https://www.theaccountancy.co.uk/news-articles/what-is-gaar-2402.html
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https://www.theaccountancy.co.uk/news-articles/what-is-gaar-2402.html
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64
https://researchspace.auckland.ac.nz/handle/2292/58999
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https://researchspace.auckland.ac.nz/handle/2292/58999
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65
http://economyria.com/understanding-general-anti-avoidance-rule-gaar/
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http://economyria.com/understanding-general-anti-avoidance-rule-gaar/
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66
https://www.osler.com/en/resources/regulations/2022/draft-federal-tax-legislation-package-released
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https://www.osler.com/en/resources/regulations/2022/draft-federal-tax-legislation-package-released
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67
https://revenue.scot/taxes/legislation/rstpa-legislation-guidance/rstp8001-tax-avoidance-scottish-gaar
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https://revenue.scot/taxes/legislation/rstpa-legislation-guidance/rstp8001-tax-avoidance-scottish-gaar
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68
https://www.jonesday.com/en/insights/2012/09/recommendations-of-the-expert-committee-on-the-indian-general-anti-avoidance-rule-a-welcome-step
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69
https://scc-csc.lexum.com/scc-csc/scc-csc/en/item/2288/index.do
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70
https://www.taxand.com/wp-content/uploads/2018/07/Taxand-Asia-Senior-School-2018-DTA-Session-6-GAAR.pdf
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https://www.taxand.com/wp-content/uploads/2018/07/Taxand-Asia-Senior-School-2018-DTA-Session-6-GAAR.pdf
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71
https://www.reuters.com/article/uk-britain-tax/new-british-tax-law-wont-stop-corporate-avoidance-parliamentarians-idUKBRE92C00C20130313
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72
http://rajkot-icai.org/uploads/2018/04/215dd1aFinal_Material_For_Direct_Tax.pdf
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http://rajkot-icai.org/uploads/2018/04/215dd1aFinal_Material_For_Direct_Tax.pdf
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73
https://www.gccfintax.com/articles/the-general-anti-avoidance-rules-gaar--3939.asp
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https://www.gccfintax.com/articles/the-general-anti-avoidance-rules-gaar--3939.asp
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74
https://tax.osgoode.yorku.ca/2021/06/hiding-in-plain-sight-changes-to-transfer-pricing-and-the-gaar/
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https://tax.osgoode.yorku.ca/2021/06/hiding-in-plain-sight-changes-to-transfer-pricing-and-the-gaar/
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75
https://taxprof.typepad.com/files/prebbleus-gaar-for-txpfblog.pdf
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https://taxprof.typepad.com/files/prebbleus-gaar-for-txpfblog.pdf
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76
https://martech.org/kfc-taco-bell-tap-ai-and-gaar-is-explained-mondays-daily-brief/
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https://martech.org/kfc-taco-bell-tap-ai-and-gaar-is-explained-mondays-daily-brief/
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77
https://www.dhruvaadvisors.com/files/DhruvaGAAR.pdf
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https://www.dhruvaadvisors.com/files/DhruvaGAAR.pdf
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78
https://brandeegaar.com/3-business-coach-myths-explained/
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79
https://www.india-briefing.com/news/general-anti-avoidance-rules-gaar-to-take-effect-from-april-1-13645.html/
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https://www.india-briefing.com/news/general-anti-avoidance-rules-gaar-to-take-effect-from-april-1-13645.html/
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80
https://www.accountancydaily.co/gaar-not-panacea-corporate-tax-avoidance
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https://www.accountancydaily.co/gaar-not-panacea-corporate-tax-avoidance
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81
https://www.adamsmith.org/blog/thinkpieces/a-critique-of-the-gaar-report
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https://www.adamsmith.org/blog/thinkpieces/a-critique-of-the-gaar-report
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82
https://www.papertyari.com/general-awareness/economics/general-anti-avoidance-rules-gaar-explained/
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83
https://bestcurrentaffairs.com/new-general-anti-avoidance-rule-gaar-provisions/
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84
https://www.europarl.europa.eu/RegData/etudes/STUD/2022/703353/IPOL_STU(2022)703353_EN.pdf
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https://www.europarl.europa.eu/RegData/etudes/STUD/2022/703353/IPOL_STU(2022)703353_EN.pdf
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85
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5111758/
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86
https://mrunal.org/2012/05/economy-general-anti-avodiance-rules.html
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87
https://gaarscottlofts.trellismn.org/rentalcriteria
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https://gaarscottlofts.trellismn.org/rentalcriteria
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88
https://www.epw.in/journal/2017/27/web-exclusives/gaar-deterrent-tax-avoidance.html
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https://www.epw.in/journal/2017/27/web-exclusives/gaar-deterrent-tax-avoidance.html
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89
https://www.livemint.com/Politics/gyF1j8jsKr1CyrCEz7H34H/GAAR-Prospective-yet-retroactive.html
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https://www.livemint.com/Politics/gyF1j8jsKr1CyrCEz7H34H/GAAR-Prospective-yet-retroactive.html
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90
https://rdo-olr.org/wp-content/uploads/2018/01/olr_36.2_Cassidy.pdf
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91
https://www.ibanet.org/article/10ED291E-E505-456D-8DAB-7670F53994CA
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https://www.ibanet.org/article/10ED291E-E505-456D-8DAB-7670F53994CA
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92
https://www.khaitanco.com/thought-leaderships/Government-constitutes-GAAR-Panel-under-the-Income-tax-Law
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93
https://itatonline.org/articles_new/why-this-gaar/
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94
https://kcballet.org/blog/ballerinas-are-butterflies-explains-marilyn-w-gaar/
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95
https://atlas.tax/images/FI2-2020_02.6_Dossier_Pays_bas.pdf
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https://atlas.tax/images/FI2-2020_02.6_Dossier_Pays_bas.pdf
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96
https://books.google.com/books?id=G1phm3vfAoAC&pg=PA190&lpg=PA190&dq=explain+gaar&source=bl&ots=uiltPHu9Ug&sig=ACfU3U3UQ2UmrSOC5uGnMPwlsnyOqaNpBQ&hl=en&sa=X&ved=2ahUKEwj2hdGy6-P7AhXAhM4BHcT7BuAQ6AF6BQjbAhAD
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