000			01993nab a2200301 c 4500
999			_c146432 _d146432
003			ES-MaIEF
005			20220922162942.0
007			ta
008			220922t2022 ne ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aButani, Mukesh _960606
245	1	0	_aIndirect transfer tax _helectrónico _bIndia’s Tryst with Retrospective Taxation and Treaty Disputes _c Mukesh Butani, Shankey Agrawal and Akshara Rao
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aIn 2012, the Indian government amended the Indian Tax Law to introduce a tax on indirect transfers. This received immense backlash that was largely focused on a complex issue, i.e. Parliament’s power of retrospective application of tax-laws and its impact on international treaties. This attracted several disputes, domestic and international, which threatened the credibility of India’s investment environment, which led to the withdrawal of the retrospective amendment. The authors assesses the validity of such retrospective amendment in light of constitutional and domestic tax law policy. Further, the authors discuss the prominent disputes that arose in relation to the retrospective application of the indirect transfer tax, including the disputes before international investment arbitration tribunals. Thereafter, the authors highlight the international public policy initiatives as well as the remedial measures adopted by the Indian government.
650		4	_aTRANSFERENCIAS _948591
650		4	_aIMPUESTOS _947460
650		4	_aTRATADOS INTERNACIONALES _948608
650		4	_aPOLITICA FISCAL _948067
650		4	_aARBITRAJE _928417
650		4	_aRETROACCIÓN DE ACTUACIONES _963763
650		4	_aJURISPRUDENCIA _947570
650		4	_aINDIA _945694
700	1		_aAgrawal, Shankey _970030
700	1		_aRao, Akshara _969051
773	0		_9167978 _oAPTB/2022/2 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _x 1385-3082 _gv. 28, n. 2, 2022, 13 p.
942			_cRE