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GAAR
(redirected from General Anti-Avoidance Rule)

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AcronymDefinition
GAARGeneral Anti-Avoidance Rule
GAARGreater Albuquerque Association of Realtors (Albuquerque, NM)
GAARGates of the Arctic National Park and Preserve (US National Park Service)
GAARGreat Aussie Air Rally (Australia; flight simulation)
GAARGas Access Arrangements Review (Essential Services Commission; Australia)
GAARGreater Augusta Association of Realtors, Inc. (Augusta, GA)
GAARGenerally Accepted Appraisal Rules (mortgage lending)
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Economic Substance as synthetic Replication and the 892 Limited Relevance of the Statutory Interpretation Exercise V CONCLUSION 904 This article uses a consequential perspective to explore the design features of a target-effective general anti-avoidance rule (GAAR).
Building a better GAAR by Edgar, Tim / Virginia Tax Review
Good corporate citizens don't cover up the real deal in offshore tax havens," he said, adding that he would be asking whether Tesco's network of offshore companies would fall foul of the new general anti-avoidance rules introduced in the budget by the Treasury.
MPs call for inquiry into Tesco's tax avoidance by guardian.co.uk / guardian.co.uk
I INTRODUCTION In 2005, Parliament amended the General Anti-Avoidance Rule (GAAR) under s.
Tax treaty shopping and the GAAR: MIL (Investments) S.A. v. The Queen by Brown, Kimberly / University of Toronto Faculty of Law Review
 
 
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