Mehta, Amar
Treaty characterization of software income the Indian Supreme Court's landmark decision of 2 March 2021 electrónico / Amar Metha .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
This article considers the recent decision of the Indian Supreme Court (ISC) of 2 March 2021 regarding the characterization of income derived from software under tax treaties (as well as domestic law), together with the implications of the ISC's judgment.
PROGRAMACION DE ORDENADORES
RENTA
IMPUESTOS
INDIA
CONVENIOS
TRATADOS INTERNACIONALES
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624v. 75, n. 4, April 2021, p. 184-191
Treaty characterization of software income the Indian Supreme Court's landmark decision of 2 March 2021 electrónico / Amar Metha .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
This article considers the recent decision of the Indian Supreme Court (ISC) of 2 March 2021 regarding the characterization of income derived from software under tax treaties (as well as domestic law), together with the implications of the ISC's judgment.
PROGRAMACION DE ORDENADORES
RENTA
IMPUESTOS
INDIA
CONVENIOS
TRATADOS INTERNACIONALES
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624v. 75, n. 4, April 2021, p. 184-191