The new Indian statutory definition of "liable to tax" electrónico interaction with India's tax treaties Shefali Goradia
By: Goradia, Shefali
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTOS | SUJETO PASIVO | RESPONSABILIDAD TRIBUTARIA | INDIA | TRATADOS INTERNACIONALES
In:
Bulletin for International Taxation v. 75, n. 6, June 2021, p. 276-286Summary: This article considers the new definition of the term "liable to tax" introduced into Indian domestic tax law. The author discusses the historical background as to how Indian courts have viewed the term's scope, and whether the new definition can be imported into India's tax treaties to determine tax residence.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/6-3 (Browse shelf) | Available | BIT/2021/6-3 |
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Disponible también en formato electrónico.
Resumen.
This article considers the new definition of the term "liable to tax" introduced into Indian domestic tax law. The author discusses the historical background as to how Indian courts have viewed the term's scope, and whether the new definition can be imported into India's tax treaties to determine tax residence.
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