GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
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Principle to be derived<br />
• The principle has been used not only to<br />
prevent taxpayers from understating their<br />
profits but also transferring value from one<br />
corporate entity to another and to protect<br />
taxpayers from having their profits unjustly<br />
overstated.<br />
3rd IATJ Assembly Munich 18‐19 October 2012 32