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- GAAR Examples and Treaty Shopping - Anti Avoidance Measures - CA Final International Taxation Elective Paper 6C - CA Arinjay Jain

GAAR Examples
• GAAR EXAMPLE – 1A - TAX MITIGATION DIVERTING PRODUCTION TO AN UNDERTAKING IN AN SEZ
• GAAR EXAMPLE – 1B - TAX MITIGATION - SELLING BY NON SEZ TO SEZ UNIT AT LESS THAN MARKET VALUE
• GAAR EXAMPLE 1C - TAX MITIGATION - SHIFTING EXPORTS TO SEZ UNIT

WHAT IS TREATY SHOPPING?
• TREATY SHOPPING STRUCTURE
• TREATY SHOPPING STRUCTURE – DIRECT CONDUITS
• STEPPING STONE CONDUIT
• TREATY SHOPPING – OTHER STRUCTURES

MEASURES FOR ANTI - TREATY SHOPPING IN TAX TREATIES
• BENEFICIAL OWNERSHIP
• LIMITATION ON BENEFIT CLAUSE (LOB)

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