Author

Basic information

Name KOBAYASHI, Takeshi
Belonging department 会計ファイナンス研究科
Occupation name 客員教授
researchmap researcher code
researchmap agency

Book Title 

REPORT BY AARONSON,UK GAAR and Guidance

					

					

						

							

								

									
Sole or Joint Author 

									
								

							

						

						
Single translation

					

					

						

							

								

									
Summary 

									
								

							

						

						
UK General Anti-Avoidance Rule astablished in 2023, the Aaronson Report that became
base of it and the guidance of General Anti-Aoidance Rule that the HMRC pubulished
as follows.
Ⅰ　GAAR　STUDY　REPORT　BY　GRAHAM　AARONSON　QC
Ⅱ　UK　GENERAL　Anti-Aoidance　Rule
　（Ⅰ）Finance　Law　2013　PART５　General　Anti-Abuse　Rule
　（２）Finance　Law　2013　SCHEDULE　43　General　Anti-Abuse　Rule 
             : Procedural Requirements
 Ⅲ　US General Anti-Aoidance Rule(GAAR)guidance


					

					

						

							

								

									
Publication Office 

									
								

							

						

						
 

					

					

						

							

								

									
Date of Issue 

									
								

							

						

						
201512

					

					

						

							

								

									
Subject1 

									
								

							

						

						
法人税法Ⅰ及びⅡ、