General anti-avoidance rules provide a catch-all to counter tax avoidance but increase legal uncertainty in application. Legislative anti-avoidance measures operate through two mechanisms: Specific Anti-Avoidance Rules (SAAR) which target identifiable techniques such as thin capitalization, Controlled Foreign Corporation rules, beneficial ownership tests and taxation of indirect transfers; and the General Anti-Avoidance Rule (GAAR), a catch-all enabling authorities to address novel or complex avoidance schemes not covered by SAARs, at the cost of increased legal uncertainty due to its broad, fact-sensitive application.