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Tag: abusive tax avoidance

INCOME TAX LAW: General Anti-Avoidance Rule

The GAAR:  Overriding, Overarching or Just Over?In most legal structures, rules and regulations tend to expressly or implicitly instruct or guide a person or any other legal entity for that matter, on how to conduct its affairs internally or externally (in regards to the public).  Further, with the passage of time, courts, regulatory bodies and the legislator have provided guiding principles, where necessary, on how to apply, effect and interpret these rules and regulations in accordance with the intent and purpose of their creators.  Much too often does it become difficult to distinguish doctrine from rule and

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