Treaty characterization of software income electrónico the Indian Supreme Court's landmark decision of 2 March 2021 Amar Metha
By: Mehta, Amar
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Material type: 
ArticlePublisher: 2021Subject(s): PROGRAMACION DE ORDENADORES | RENTA | IMPUESTOS | INDIA | CONVENIOS | TRATADOS INTERNACIONALES | JURISPRUDENCIA
In:
Bulletin for International Taxation v. 75, n. 4, April 2021, p. 184-191Summary: This article considers the recent decision of the Indian Supreme Court (ISC) of 2 March 2021 regarding the characterization of income derived from software under tax treaties (as well as domestic law), together with the implications of the ISC's judgment.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/4-1 (Browse shelf) | Available | BIT/2021/4-1 |
Disponible únicamente en formato electrónico.
Resumen.
This article considers the recent decision of the Indian Supreme Court (ISC) of 2 March 2021 regarding the characterization of income derived from software under tax treaties (as well as domestic law), together with the implications of the ISC's judgment.
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