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General Anti-avoidance Rules (GAAR)

  • Nuggehalli N
DOI: 10.1007/978-81-322-3670-2_8
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Abstract

… Indeed, even transfer pricing clauses (comprising a SAAR as was seen in Chap. 28) were used so frequently that the number of adjustments and associated litigation instances …

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APA

Nuggehalli, N. (2020). General Anti-avoidance Rules (GAAR) (pp. 83–94). https://doi.org/10.1007/978-81-322-3670-2_8

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