Legislative Anti-Avoidance Measures - International Taxation - Income Tax

..... Legislative Anti-Avoidance Measures There are two kinds of Anti-Avoidance measures available viz. SAAR and GAAR. SAAR refers to Specific Anti Avoidance Rules . It is applied in a specific situation covered by such rule. Few examples of SAAR are:- .....

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Legislative Anti-Avoidance Measures - International Taxation - Income Tax

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