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 |