Now showing items 1-10
Double reasonableness test (1) |
General anti-abuse rule (1) |
General anti-avoidance rule (GAAR) (1) |
Judicial anti-avoidance doctrines (1) |
Part IVA (1) |
Predication test (1) |
Substance over form (1) |
Tax avoidance (1) |
Tax avoidance scheme/arrangement (1) |
Tax benefit (1) |
Now showing items 1-10