Shades of Substance a Treatise on Tax Anti Avoidance Measures
Author: Rishi Kapadia
This book provides an overview and Interpretation of GAAR and its elements. In addition to Indian jurisprudence, it discusses international precedents and emerging principles from these cases and their relevance in an Indian context post the introduction of GAAR. It also covers several other anti-abuse measures such as POEM, the BEPS Reports and the Multilateral Convention, which are essentially ‘substance’ based.