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Some tax treaties could be overridden by GAAR
Rediff.com

Some tax treaties could be overridden by GAAR

GAAR will not override the recently revised double taxation avoidance agreements with Mauritius and Singapore. The finance ministry sent positive signals to foreign portfolio investors on Friday by clarifying that the general anti-avoidance rules (GAAR, on taxes) will not override tax treaties with suitable limitation of benefit (LoB) clauses, but which had certain grey areas to interpret.  Experts said it would have been better if these clarifications could have come earlier, as it takes ... Rediff.com, 1 month ago
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