Author

Basic information

Name KOBAYASHI, Takeshi
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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 

									
								

							

						

						
亜細亜大学経済学会　経済学紀要第40巻第1号

					

					

						

							

								

									
Date of Issue 

									
								

							

						

						
2015/12

					

					

						

							

								

									
Subject1 

									
								

							

						

						
法人税法Ⅰ及びⅡ、