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Published Paper Details:
The Role of GAAR in Combating Corporate Tax Avoidance in India: Legal Framework, Judicial Interpretation, and Comparative Insights
Authors
Shatik Dhawan,Dr. Kritika Nagpal
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Keywords
Corporate Taxation, Tax Avoidance, Tax Havens, GAAR, India,
Abstract
In today's connected world, companies can do business in many countries. This has made corporate tax dodging a pressing issue. Big firms often move their profits between different places paying much less tax than you'd expect based on their work in a country. While these tax tricks might follow the rules, they often go against the idea of fairness that tax systems are built on. In India where public money is key to build roads run social programs, and keep the government going, these practices hit harder.
To tackle these issues, India brought in the General Anti-Avoidance Rule (GAAR), which kicked off in 2017. GAAR aimed to give tax authorities the ability to overrule deals that, while within the law, were set up to dodge taxes. The thinking behind GAAR is straightforward but important: tax should be based on what's happening, not just what's on paper. But putting the rule into action hasn't been easy. It showed up after years of hold-ups and arguments, and even now many taxpayers and experts aren't sure how it'll work in real life.
This research paper digs deep into the legal structure and real-world workings of GAAR in India's tax system. It looks at why it was created how it's been put into action (or not), and breaks down important cases and expert opinions that have shaped how people understand it. To give a wider view, the paper also stacks up India's GAAR against similar setups in other countries--Australia, the UK, and Canada--which have been using general anti-avoidance rules for longer. These side-by-side looks help show what's good and what's missing in India's approach.
The research points out that GAAR could help stop aggressive tax planning, but it's got some problems right now. It's not clear enough, doesn't get used much, and courts haven't explained it well. If it's not used the same way all the time and there's no clear guidance, it might end up being just for show instead of doing something. The paper wraps up by saying that for India to tackle tax avoidance, it's not just about having tough laws written down. It's about how people understand those laws how they're explained, and how they're put into action. So, for GAAR to work well, there needs to be a good mix of legal power, the ability to run it, and people trusting that the tax system is fair.
IJCRT's Publication Details
Unique Identification Number - IJCRT25A4699
Paper ID - 284355
Author type - Indian Author
Page Number(s) - o470-o485
Pubished in - Volume 13 | Issue 4 | April 2025
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No Of Downloads - 141
Author Country - India, 110070, Delhi, Delhi, 110070, Others area
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Shatik Dhawan,Dr. Kritika Nagpal, "The Role of GAAR in Combating Corporate Tax Avoidance in India: Legal Framework, Judicial Interpretation, and Comparative Insights", International Journal of Creative Research Thoughts (IJCRT), ISSN:2320-2882, Volume.13, Issue 4, pp.o470-o485, April 2025, Available at :http://www.ijcrt.org/papers/IJCRT25A4699.pdf
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