Dr. Mehta has extensive work experience on various matters and issues involving the General Anti Avoidance Rules (GAAR). Dr. Mehta has written several in-depth articles on the GAAR, including the following:

• GAAR: A spotlight on the trigger events for application of statutory GAAR. Link
• Can GAAR apply in treaty shopping cases? Can taxpayers invoke the Canadian court's landmark decision to defend against the PPT clause in post-BEPS era? Link
• Canadian Landmark Decision: Application of GAAR denied in a tax treaty situation. Link
• Legal systems: Impact on tax-driven transaction structures. Link
• Could GAAR apply if post-tax income from a foreign investment was higher than (hypothetical) post-tax income from domestic investment? Link
• The Canadian Supreme Court's landmark decision on principles for interpretation of statutory GAAR and abusive avoidance transactions. Link
• The New Zealand Supreme Court's landmark decision: non applicability of SAAR did not preclude applicability of GAAR in a restructuring transaction. Link
• A landmark case of the Canadian Supreme Court on 'series of transactions'. Link
• The Canadian Supreme Court's landmark GAAR case on interpretation principles, tax benefit, and burden of proof. Link
• An interesting Australian GAAR decision on 'arrangement' and 'tax benefit'. Link
• Should the main purpose be determined subjectively or objectively? Link
• The General Anti Avoidance Rules (GAAR) from the global perspective. Link
• An interesting South African judicial precedent on sale of shares, dividend stripping, and applicability of GAAR. Link
• Could conversion of a partnership firm into a company trigger GAAR? Link
• The timing issue: the 'main purpose' behind an 'avoidance scheme' must be ascertained when the scheme was formulated, or when it was implemented? Link
• An interesting GAAR decision from New Zealand on 'permissible tax advantage'. Link