GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
GAAR - Trinidad & Tobago - Iatj.net
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Wide scope of anti‐avoidance<br />
provisions<br />
• 3. The Revenue was therefore held to be justified<br />
in imputing to the taxpayer notional income in<br />
the form of interest on the balances held in the<br />
Bahamas for its benefit<br />
• Comment: might be going too far beyond<br />
nulllifying the arrangements to actually<br />
impute income to the taxpayer.<br />
3rd IATJ Assembly Munich 18‐19 October 2012 45