Das, Pitambar
Revisiting tax treaty interpretation under the Vienna Convention / by Pitambar Das and Valdehi Krishnia .-- , 2024
Pitambar Das is an officer of the Indian Revenue Services, and Vaidehi Krishnia is a lawyer, independent consultant, and adviser. They are both based in Delhi. In this report, Das and Krishnia explain the complexity of tax treaty interpretation, weigh the merits of different approaches, and provide suggestions to increase efficiency and consistency. The views expressed in this report are those of the authors and do not necessarily reflect the view of the government of India or any other organization.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
IMPUESTOS
TRATADOS INTERNACIONALES
FISCALIDAD INTERNACIONAL
EVASION FISCAL
ELUSION FISCAL
POLITICA FISCAL
ESTADOS UNIDOS
Krishnia, Vaidehi
Tax Notes International 1048-3306 v. 114, n. 13, June 24 2024; p. 1855-1881
Revisiting tax treaty interpretation under the Vienna Convention / by Pitambar Das and Valdehi Krishnia .-- , 2024
Pitambar Das is an officer of the Indian Revenue Services, and Vaidehi Krishnia is a lawyer, independent consultant, and adviser. They are both based in Delhi. In this report, Das and Krishnia explain the complexity of tax treaty interpretation, weigh the merits of different approaches, and provide suggestions to increase efficiency and consistency. The views expressed in this report are those of the authors and do not necessarily reflect the view of the government of India or any other organization.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
IMPUESTOS
TRATADOS INTERNACIONALES
FISCALIDAD INTERNACIONAL
EVASION FISCAL
ELUSION FISCAL
POLITICA FISCAL
ESTADOS UNIDOS
Krishnia, Vaidehi
Tax Notes International 1048-3306 v. 114, n. 13, June 24 2024; p. 1855-1881