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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Direct Taxes Code 2010: Defining Tax Avoidance, Arm's Length Price, and International Transactions Under Key Provisions</h1> The statutory provisions outlined in this chapter of the Direct Taxes Code, 2010, define key terms related to tax avoidance and international transactions. It includes definitions for 'accommodating party,' 'arm's length price,' 'arrangement,' and 'associated enterprise,' among others. The chapter addresses the concept of 'impermissible avoidance arrangement,' which aims to obtain tax benefits through non-standard dealings, misuse of the Code, or lack of commercial substance. It also defines 'international transaction' involving associated enterprises, and 'tax benefit,' referring to any reduction or deferral of tax liabilities. The provisions aim to address and regulate tax avoidance strategies.
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