Dbriefs Mobile

General Anti Avoidance rules (GAAR) – Recent issues and trends


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In this Dbriefs webcast, our tax and legal experts will share experiences on GAAR, covering India and other select APAC jurisdictions such as China, Singapore, as well as South Africa (given that Indian GAAR was modelled on South African GAAR).From an Indian perspective, GAAR is gaining increasing importance. While instances of revenue authorities invoking GAAR were previously not very common, there is now a noticeable shift in this trend owing to the formation of a GAAR panel and GAAR reporting in the Tax audit report etc. The findings of a relatively recent Indian High Court ruling on GAAR unravels interesting insights that are noteworthy and trigger a discussion around the recent issues and trends on GAAR.(Live Presentation was aired on 29 July 2025)

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Dbriefs MobileBy Deloitte Dbriefs Asia Pacific