What does GAAR stand for?

General Anti-Avoidance Rule

This definition appears very rarely and is found in the following Acronym Finder categories:

Military and Government

Other Resources:

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Gendering Adolescent AIDS Prevention General Assistance Advocacy Program General Aviation Aerodrome Procedures Generally Accepted Accounting Principles Generally Accepted Accounting Procedures (less common) Great Alaskan Accounting People Greater Access to Affordable Pharmaceuticals Greater Ann Arbor Quilt Guild (Michigan) Gas Access Arrangements Review (Essential Services Commission; Australia) Gates of the Arctic National Park and Preserve (US National Park Service)		Generally Accepted Appraisal Rules (mortgage lending) Great Aussie Air Rally (Australia; flight simulation) Greater Albuquerque Association of Realtors (Albuquerque, NM) Greater Augusta Association of Realtors, Inc. (Augusta, GA) Gastonia Area Amateur Radio Club (North Carolina) GALS (Globally Asynchronous Locally Synchronous) Architecture for Algorithm-Specific Real-Time Power-Aware Applications Grants Adabas Access and Retrieval Package Global Atmospheric and Aerosol Radiation Study Government Astronomy Administration Round Table Gallium Arsenide

Samples in periodicals archive:

In response to concerns that ATP undermines the integrity and fairness of the tax system and threatens the Quebec tax base, the announced measures institute a mandatory disclosure requirement for ATP transactions, extend application of the general anti-avoidance rule (the "GAAR") to transactions deriving tax benefits from any Canadian provincial or federal law, and implement penalties, for both taxpayers and promoters, for failing to disclose and for carrying out transactions covered by GAAR.

Taxation Law @ Gowlings - November 16, 2009

Economic Substance as synthetic Replication and the 892 Limited Relevance of the Statutory Interpretation Exercise V CONCLUSION 904 This article uses a consequential perspective to explore the design features of a target-effective general anti-avoidance rule (GAAR).

Building a better GAAR

Good corporate citizens don't cover up the real deal in offshore tax havens," he said, adding that he would be asking whether Tesco's network of offshore companies would fall foul of the new general anti-avoidance rules introduced in the budget by the Treasury.

MPs call for inquiry into Tesco's tax avoidance

Australia operates a General Anti-Avoidance Rule, which lets the authorities block avoidance schemes as soon as they are spotted.

Brown targets the [pounds sterling]13bn tax avoiders; Budget blitz on ...

Siegel Contents Volume 9, Issue 30: GAAR Case Comment: Lehigh Cement (Tax Court) Volume 9, Issue 31: Department of Finance Releases (New) Draft GST/HST Financial Institution Legislation GAAR Case Comment: Lehigh Cement (Tax Court) By: Brian Kearl and Lauchlin MacEachern The General Anti-Avoidance Rule ("GAAR") contained in section 245 of the Income Tax Act, 1985, c.

Taxation Law @ Gowlings - October 27, 2009

The Chancellor of the Exchequer for the United Kingdom, Gordon Brown, has released that country's budget package, which will not include a general anti-avoidance rule (GAAR) -- at least for now.

UK Rejects GAAR

Her Majesty The Queen is the first decision on the general anti-avoidance rule (GAAR) under the Income Tax Act.

Surplus strip offends GAAR

An expansion of the general anti-avoidance rule (the "GAAR"), a rule which can deny a tax benefit that otherwise results from a correct technical application of the Taxation Act (Quebec) (the "Act"), but that results in an abuse or misuse of the Act or the provisions relied upon.

Quebec Implements Its Proposed Aggressive Tax Planning Measures