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.
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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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