000 | 01113nab a2200229 c 4500 | ||
---|---|---|---|
999 |
_c143183 _d143183 |
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003 | ES-MaIEF | ||
005 | 20201116132341.0 | ||
007 | ta | ||
008 | 201116t2020 ne ||||oo|||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
100 | 1 |
_968568 _aKumar, Hrishav |
|
245 |
_aFinance Act 2020 _bIndia puts nail in the coffin to the gordian knot of stateless persons _c Hrishav Kumar and Abhishek Jha |
||
260 | _c2020 | ||
500 | _aDisponible únicamente en formato electrónico. | ||
500 | _aResumen. | ||
520 | _aThe government of India on 27 March 2020 notified the Finance Act 2020. Vide the Act, the government inserted subsection (1A) into section 6 of the Income Tax Act 1961, which introduces a new form of residency for Indian citizens, i.e. "deemed to be resident". The article analyses the changes in residency rules and the far-reaching implications of the same. | ||
650 | 4 |
_948282 _aRESIDENCIA FISCAL |
|
650 | 4 |
_945694 _aINDIA |
|
700 | 1 |
_968569 _aJha, Abhishek |
|
773 | 0 |
_9163803 _oAPTB/2020/3 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _x 1385-3082 _gv. 26, n. 3, 2020 |
|
942 | _cRE |