Bagadia, Tirthesh
India New nexus-based concept of significant economic presence / Tirthesh Bagadia .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In India, the Finance Bill 2018 seeks to expand the definition of "business connection" to provide that significant economic presence (SEP) of a nonresident in India shall constitute a business connection in India. As a result, the income attributable to such SEP will be considered as taxable in India.
NO RESIDENTES
ACUERDOS COMERCIALES
INCENTIVOS FISCALES
ECONOMÍA DIGITAL
INDIA
Tax Planning International Review 0309-7900 v. 45, n. 4, April 2018, p. 24-26
India New nexus-based concept of significant economic presence / Tirthesh Bagadia .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In India, the Finance Bill 2018 seeks to expand the definition of "business connection" to provide that significant economic presence (SEP) of a nonresident in India shall constitute a business connection in India. As a result, the income attributable to such SEP will be considered as taxable in India.
NO RESIDENTES
ACUERDOS COMERCIALES
INCENTIVOS FISCALES
ECONOMÍA DIGITAL
INDIA
Tax Planning International Review 0309-7900 v. 45, n. 4, April 2018, p. 24-26