000 01312nab a2200277 c 4500
999 _c144264
_d144264
003 ES-MaIEF
005 20210824122135.0
007 ta
008 210609t2021 ne ||||o |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _967640
_aJalan, Nupur
245 4 _aThe cairn arbitration award
_helectrónico
_bretrospective taxation of indirect share transfers in India breaches bilateral investment treaty
_c Nupur Jalan and Akshara Rao
260 _c2021
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aThis 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.
650 4 _93357
_aACCIONES
650 4 _948268
_aRENTAS EXTRANJERAS
650 4 _948591
_aTRANSFERENCIAS
650 4 _aTIPO MÍNIMO GLOBAL
_967681
650 4 _aCONVENIOS
_941141
650 4 _945694
_aINDIA
700 1 _969051
_aRao, Akshara
773 0 _9165167
_oBIT/2021/5
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_gv. 75, n. 5, May 2021
942 _cRE