General Anti-avoidance Rules for Major Developing Countries

Where there is taxation, there is tax avoidance. Whether it is criminalised as eE -evasioneE - or permitted as eE -minimisationeE -, it is clear that differences in economic development require a different approach to the problem on the part of taxation authorities. For developing countries, eE -tool kit transplantseE - eE ' often successful in their home countries eE ' have usually proven ineffective. The author of this book first shows why developing countries need their own tailor-made anti-avoidance systems, and then describes the features of general anti-avoidance rules (GAAR) he deems relevant to developing countries, including the fastest routes, the paths that require caution, and the directions to avoid.