Tax haven

GAAR applies to an arrangement where the main purpose is to obtain a tax benefit, and which, among others, lacks commercial substance. Photo: Hemant Mishra/Mint

The balancing act that is GAAR

4 min read . 22 Oct 2017
Based on the Panama Papers revelations, the opposition parties in Pakistan accuse PM Nawaz Sharif of failing to explain the source of money in offshore companies owned by his children. Photo: Reuters

The Panama Papers explained

1 min read . 20 Apr 2017
Apple chief executive officer Tim Cook. Photo: Bloomberg<br />

Apple vs Europe

1 min read . 03 Sep 2016