India New nexus-based concept of significant economic presence Tirthesh Bagadia
By: Bagadia, Tirthesh
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Material type: 
ArticlePublisher: 2018Subject(s): NO RESIDENTES | ACUERDOS COMERCIALES | INCENTIVOS FISCALES | ECONOMÍA DIGITAL | INDIA
In:
Tax Planning International Review v. 45, n. 4, April 2018, p. 24-26Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 804/2018/4-7 (Browse shelf) | Available | OP 804/2018/4-7 |
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.
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