Savani, Kunal
Application of the MFN clause under India's tax treaties / by Kunak Savani, Bipluv Jhingan, and Lakshya Gupta
Resumen.
Incluye referencias bibliográficas.
In this article, the authors explain the recent controversy involving the application of the most favored nation clause in India’s double tax agreements with some European countries and the opposing positions taken by treaty parties. They also consider potential tax implications in India for nonresident investors from those countries.
DOBLE IMPOSICION
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
CLÁUSULA DE NACIÓN MÁS FAVORECIDA
NO RESIDENTES
INDIA
Jhingan, Bipluv
Gupta, Lakshya
Tax Notes International 1048-3306v. 107, n. 4, July 25, 2022, p. 425-431
Application of the MFN clause under India's tax treaties / by Kunak Savani, Bipluv Jhingan, and Lakshya Gupta
Resumen.
Incluye referencias bibliográficas.
In this article, the authors explain the recent controversy involving the application of the most favored nation clause in India’s double tax agreements with some European countries and the opposing positions taken by treaty parties. They also consider potential tax implications in India for nonresident investors from those countries.
DOBLE IMPOSICION
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
CLÁUSULA DE NACIÓN MÁS FAVORECIDA
NO RESIDENTES
INDIA
Jhingan, Bipluv
Gupta, Lakshya
Tax Notes International 1048-3306v. 107, n. 4, July 25, 2022, p. 425-431