India notifies general anti-avoidance rules

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The Central Board of Direct Taxes has recently notified rules that would apply to India’s new general anti-avoidance rules (GAAR). The rules provide the following clarifications:

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The legislative and regulatory update is compiled by Nishith Desai Associates (NDA), NDA is a research-based international law firm with offices in Mumbai, Bangalore, Silicon Valley, Singapore, New Delhi and Munich. It specializes in strategic legal, regulatory and tax advice coupled with industry expertise in an integrated manner.

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