| 000 | 01155nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c138356 _d138356 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221221170035.0 | ||
| 007 | ta | ||
| 008 | 180621s2018 uk ||||| |||| 00| 0|eng d | ||
| 040 | _cES-MaIEF | ||
| 100 | 1 |
_966235 _aBagadia, Tirthesh |
|
| 245 |
_a India _bNew nexus-based concept of significant economic presence _c Tirthesh Bagadia |
||
| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_947837 _aNO RESIDENTES |
|
| 650 | 4 |
_96729 _aACUERDOS COMERCIALES |
|
| 650 | 4 |
_947462 _aINCENTIVOS FISCALES |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_945694 _aINDIA |
|
| 773 | 0 |
_9156390 _oOP 804/2018/4 _tTax Planning International Review _w(IEF)124527 _x 0309-7900 _g v. 45, n. 4, April 2018, p. 24-26 |
|
| 942 | _cART | ||