The cairn arbitration award electrónico retrospective taxation of indirect share transfers in India breaches bilateral investment treaty Nupur Jalan and Akshara Rao
By: Jalan, Nupur.
Contributor(s): Rao, Akshara.
Material type: ArticlePublisher: 2021Subject(s): ACCIONES | RENTAS EXTRANJERAS | TRANSFERENCIAS | TIPO MÍNIMO GLOBAL | CONVENIOS | INDIA In: Bulletin for International Taxation v. 75, n. 5, May 2021Summary: This article discusses an Arbitral Tribunal’s award under a bilateral investment treaty in the Cairn case regarding India’s retrospective taxation of offshore indirect share transfers, including clauses on fair and equitable treatment and expropriation, and the concerns of the Indian government, noting the ongoing developments surrounding the case.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2021/5-2 (Browse shelf) | Available | BIT/2021/5-2 |
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Disponible únicamente en formato electrónico.
Resumen.
This article discusses an Arbitral Tribunal’s award under a bilateral investment treaty in the Cairn case regarding India’s retrospective taxation of offshore indirect share transfers, including clauses on fair and equitable treatment and expropriation, and the concerns of the Indian government, noting the ongoing developments surrounding the case.
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