Economics · Tax Anti-Avoidance
Which anti-avoidance framework is designed as a overarching set of principles to target impermissible tax avoidance arrangements?
- 1Arm's Length Principle (ALP)
- 2Transfer Pricing Regulations
- 3General Anti-Avoidance Rules (GAAR)✓
- 4Specific Anti-Avoidance Rules (SAAR)
Correct answer
General Anti-Avoidance Rules (GAAR)
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