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GAAR
(redirected from General Anti-Avoidance Rule)

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AcronymDefinition
GAARGeneral Anti-Avoidance Rule
GAARGates of the Arctic National Park and Preserve (US National Park Service)


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? References in periodicals archive
First, it argued that the events starting in June 28, 1995, and ending with the disposition of the DFR shares on August 21, 1995, constituted a series of transactions that was the subject of the General Anti-Avoidance Rule (
Tax planning for possible future events does not attract GAAR: MIL ... by Innes, William I. / Tax Executive
That stems in part from the legislation's sheer volume and detail, for which the Treasury is usually blamed, and in part from such inherently indeterminate provisions as the general anti-avoidance rule in Part IVA.
The tax wilderness: how to restore the rule of law by Walker, Geoffrey De Q. / National Observer - Australia and World Affairs
She is also one of six appointees to the General Anti-Avoidance Rule Appeal Committee of Alberta Treasury, and recently joined the board of the Communications Research Centre, one of Canada's leading telecommunications research institutes, at the request of Federal Minister of Industry, John Manley.
AirWorks Appoints New CEO by Business Wire
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