Shades of Substance – Rishi Kapadia, Partner, Dhruva Advisors

We are pleased to present a book on ‘substance’ authored by our Partner- Rishi Kapadia.

Titled, ‘Shades of Substance’, the book provides an in-depth analysis on the concept of ‘substance’ in the light of various specific and general anti-abuse provisions such the GAAR, POEM etc. In addition to Indian jurisprudence, the book also discusses precedents from various other countries including Canada, Australia, New Zealand, UK and South Africa.

KEY FEATURES OF THE BOOK

  • Overview of GAAR, interpretation of its various elements and procedural aspects.
  • Key anti‐avoidance principles and applicability under GAAR.
  • Interplay between GAAR and judicial Anti‐Avoidance rules.
  • International precedents on GAAR and their relevance in the Indian context.
  • Overview of BEPS Action Plan 6 and 7, signing of the Multilateral Instrument and its impact.
  • Concept of POEM, POEM guidelines and judicial precedents.
To purchase a copy of this book, please click here