There is a consensus that the introduction of a GAAR must be accompanied by a clearance mechanism.
There is a consensus that the introduction of a GAAR must be accompanied by a clearance mechanism. Rather than debating the pros and cons let’s assume that this happens.
What impact would it have on tax practitioners? I have been conducting a thought experiment imagining that a GAAR and clearance mechanism are already in place.
The vast majority of what comes across my desk would not...
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There is a consensus that the introduction of a GAAR must be accompanied by a clearance mechanism.
There is a consensus that the introduction of a GAAR must be accompanied by a clearance mechanism. Rather than debating the pros and cons let’s assume that this happens.
What impact would it have on tax practitioners? I have been conducting a thought experiment imagining that a GAAR and clearance mechanism are already in place.
The vast majority of what comes across my desk would not...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
