[ Offshore Tax ] Let's talk about the General Anti Avoidance Rules (GAAR).
Автор: Offshore Tax with HTJ Tax
Загружено: 2024-10-24
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[ Offshore Tax ] Let's talk about the General Anti Avoidance Rules (GAAR).
Generally speaking, the General Anti-Avoidance Rules (GAAR) apply to income tax and not to the Automatic Exchange of Information (AEOI) or the Common Reporting Standard (CRS).
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0:00 INTRO
1:21 GAAR applies to income tax, not CRS
2:17 MDR failed due to low adoption
4:00 OUTRO
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