| 000 | 01309nab a22002777c 4500 | ||
|---|---|---|---|
| 999 |
_c146400 _d146400 |
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| 003 | ES-MaIEF | ||
| 005 | 20221004153552.0 | ||
| 007 | ta | ||
| 008 | 220915t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aSavani, Kunal _970011 |
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| 245 |
_aApplication of the MFN clause under India's tax treaties _c by Kunak Savani, Bipluv Jhingan, and Lakshya Gupta |
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| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aIn this article, the authors explain the recent controversy involving the application of the most favored nation clause in India’s double tax agreements with some European countries and the opposing positions taken by treaty parties. They also consider potential tax implications in India for nonresident investors from those countries. | ||
| 650 | 4 |
_aDOBLE IMPOSICION _942842 |
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| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
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| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
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| 650 | 4 |
_aCLÁUSULA DE NACIÓN MÁS FAVORECIDA _953901 |
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| 650 | 4 |
_aNO RESIDENTES _947837 |
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| 650 | 4 |
_aINDIA _945694 |
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| 700 | 1 |
_aJhingan, Bipluv _970012 |
|
| 700 | 1 |
_aGupta, Lakshya _970013 |
|
| 773 | 0 |
_9167858 _oOP 138-Bis/2022/107/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 4, July 25, 2022, p. 425-431 |
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| 942 | _cART | ||