Anti-avoidance Measures of General Nature and Scope GAAR
Monday, October 23 2017, 18:30 - 20:00
Programme Objective

Subject 1 of the IFA 2018 Seoul Congress will cover General Anti-Avoidance Rules (GAARs) and other antiavoidance general measures. Branch Reporters are invited to describe in detail their domestic GAARs or general anti-avoidance judicial doctrines, in respect to their statutory design features and according to the questions provided to them. In the second part of the report, case law on the operation of the GAARs or other similar rules or doctrines should be depicted by the reporters. And in the third part, they are expected to portray any existing safeguard to the taxpayers in the operation of the GAAR or other similar rules or doctrines.

Vikna Rajah is the Singapore Branch Reporter for Subject 1 and he will present his draft branch report before opening the floor for discussion.

Administrative Details


23 Oct 2017


6:30pm – 8:00pm


160 Robinson Road

#17-01 SBF Center

Singapore 068914

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