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Anti Avoidance GAAR Treaty Applicabilty in Other Countries

India can take a solace as its GAAR India proposals have been implemented with a great deliberation. One must know that this proposal is applicable in more than 30 countries and only after deliberation for two years that this proposal has been implemented in India. India probably has taken insopiration from South Indian GAAR rules. The countries where this proposal is already in existance are as listed below:

  • South Africa – Since 2006 GAAR introduced.
  • Netherlands and Canada – Burden of proof on the tax authorities.
  • Australia – Application determined on the basis of 8 test or factors
  • Australia and Canada will issue advance rulings

Only ruling where Indian govt can do something where like Australian govt it can take the burden of proof on itself and can serve the notice on the beneficiary. Do check out GAAR India Video Now !!

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