https://www.taxtmi.com/manuals?id=2874 Civil-law doctrines prevent tax avoidance by prioritising substance over form: the Abuse of Right doctrine disregards legal form when transactions are solely for tax avoidance; the Abuse of Law (fraus legis) substitutes tax-avoidance transactions with a normal transaction reflecting economic intent; and the Doctrine of Simulation treats simulated arrangements as non-operative, replacing them with the true transaction when rights and obligations are not transferred in substance. en-us Thu, 15 Jun 2023 16:08:00 +0530 Fri, 01 Mar 2024 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2874 Civil-law doctrines prevent tax avoidance by prioritising substance over form: the Abuse of Right doctrine disregards legal form when transactions are solely for tax avoidance; the Abuse of Law (fraus legis) substitutes tax-avoidance transactions with a normal transaction reflecting economic intent; and the Doctrine of Simulation treats simulated arrangements as non-operative, replacing them with the true transaction when rights and obligations are not transferred in substance. Manuals Income Tax Thu, 15 Jun 2023 16:08:00 +0530 https://www.taxtmi.com/manuals?id=2874