Goradia, Shefali
The new Indian statutory definition of "liable to tax" interaction with India's tax treaties electrónico / Shefali Goradia .-- , 2021
Disponible también en formato electrónico.
Resumen.
This article considers the new definition of the term "liable to tax" introduced into Indian domestic tax law. The author discusses the historical background as to how Indian courts have viewed the term's scope, and whether the new definition can be imported into India's tax treaties to determine tax residence.
IMPUESTOS
SUJETO PASIVO
RESPONSABILIDAD TRIBUTARIA
INDIA
TRATADOS INTERNACIONALES
Bulletin for International Taxation 0007-4624v. 75, n. 6, June 2021, p. 276-286
The new Indian statutory definition of "liable to tax" interaction with India's tax treaties electrónico / Shefali Goradia .-- , 2021
Disponible también en formato electrónico.
Resumen.
This article considers the new definition of the term "liable to tax" introduced into Indian domestic tax law. The author discusses the historical background as to how Indian courts have viewed the term's scope, and whether the new definition can be imported into India's tax treaties to determine tax residence.
IMPUESTOS
SUJETO PASIVO
RESPONSABILIDAD TRIBUTARIA
INDIA
TRATADOS INTERNACIONALES
Bulletin for International Taxation 0007-4624v. 75, n. 6, June 2021, p. 276-286