General anti-avoidance rule: Chapter provisions apply according to prescribed guidelines and conditions, governing tax avoidance application. The Chapter's provisions shall be applied in accordance with such guidelines and subject to such conditions, as may be prescribed, meaning the application ... Summary
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General anti-avoidance rule: Chapter provisions apply according to prescribed guidelines and conditions, governing tax avoidance application.
The Chapter's provisions shall be applied in accordance with such guidelines and subject to such conditions, as may be prescribed, meaning the application of the General Anti-Avoidance Rule is to follow guidelines and conditions determined by subordinate prescription.
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