General Anti-Abuse Rule definition

General Anti-Abuse Rule means (a) the legislation in Part 5 of the Finance Act 2013; and (b) any future legislation introduced into parliament to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions;

General Anti-Abuse Rule means the legislation in Part 5 of the Finance Act 2013; and any future legislation introduced into parliament to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions;

General Anti-Abuse Rule means (a) the legislation in Part 5 of the Finance Act 2013 and; and (b) any future legislation introduced into parliament to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions;

Examples of General Anti-Abuse Rule in a sentence

• Tax avoiders who fall foul of the General Anti-Abuse Rule (GAAR) will suffer a penalty set at 60% of the tax due.

• The contemplated interpretation of the General Anti-Abuse Rule (effective since January 1, 2014) is also a matter that remains to be seen in the near future.

• Accelerated payments will also apply to avoidance arrangements which are within the Disclosure of Tax Avoidance Schemes (DOTAS) rules or are issued with a counteraction notice under the General Anti-Abuse Rule (GAAR).

• The amendments included a Limitation-On-Benefits (LOB) rule and a General Anti-Abuse Rule (GAAR).

• The amendments included a Limitation-On-Benefits (LOB) rule and a General Anti-Abuse Rule (GAAR).The LOB rule tackles the situation in which payments are treated as deductible expenses in the source Member State and as a tax exempt dividend in the recipient Member State.

More Definitions of General Anti-Abuse Rule

General Anti-Abuse Rule has the meaning given to it in paragraph 6.3 of Schedule 12 (Financial Covenants and Bonds);

General Anti-Abuse Rule means the further competition procedure described in paragraph 2 of Framework Schedule 5 (Call Off Procedure); means the legislation in Part 5 of the Finance Xxx 0000 and any future legislation introduced into parliament to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions;

General Anti-Abuse Rule. The legislation in Part 5 of the Finance Xxx 0000, and any future legislation introduced into Parliament to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions.

General Anti-Abuse Rule means (a) the legislation in Part 5 of the Finance Act 2013; and (b) any

General Anti-Abuse Rule has the meaning given to it in Framework Schedule 1 (Definitions);

General Anti-Abuse Rule has the meaning given to it in DMP Schedule 1 (Definitions);

General Anti-Abuse Rule means (a) the legislation in Part 5 of the Finance Act 2013; and (b) any future legislation introduced into parliament to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions. “Good Industry Practice” at any time the exercise of that degree of care, skill, diligence, prudence, efficiency, foresight and timeliness which would be reasonably expected at such time from a leading and expert supplier of services similar to the Services to a customer like DFID, such supplier seeking to comply with its contractual obligations in full and complying with applicable Laws;