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of <h1>Exploring SAAR and GAAR: Targeted and Broad Mechanisms Against Tax Avoidance Tactics in Income Tax Systems.</h1> Legislative anti-avoidance measures in income tax include Specific Anti Avoidance Rules (SAAR) and General Anti-Avoidance Rules (GAAR). SAAR targets specific situations like thin capitalization, Controlled Foreign Corporation, beneficial ownership, and indirect transfer taxation to prevent particular tax avoidance tactics. GAAR serves as a broader mechanism to address complex and evolving tax avoidance schemes that SAAR cannot cover. While GAAR aims to provide a comprehensive solution, it can introduce uncertainty, complicating the operation of a country's tax system.
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