The main purpose of the general anti-avoidance rule (GAAR) is to provide a...

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Accounting

The main purpose of the general anti-avoidance rule (GAAR) is to
provide a definition for the term "tax avoidance."
provide legislation that can be used to enforce tax evasion.
provide legislation that can be used to enforce the concept of tax avoidance-
provide legislation that can be used to apply civil penalties on taxpayer's guilty of tax evasion.

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