The Resource Allocation of taxing rights on income from cross-border (indirect) sale of shares

Allocation of taxing rights on income from cross-border (indirect) sale of shares

Label
Allocation of taxing rights on income from cross-border (indirect) sale of shares
Title
Allocation of taxing rights on income from cross-border (indirect) sale of shares
Creator
Subject
Language
eng
Summary
In this article, the author discusses the various approaches taken in relation to the taxation of cross-border (indirect) sales of shares, which is a complex issue from a tax policy perspective. Focus is given to the situations in India and China where recent cases such as Vodafone and Chongqing have made headlines. The application of domestic anti-avoidance rules to such transactions and the validity of this approach is also discussed
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 18 (2012),
http://library.link/vocab/creatorName
Goede, J.J.P. de
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • allocation of taxing rights
  • cross-border transaction
  • anti-avoidance
  • tax treaty
Label
Allocation of taxing rights on income from cross-border (indirect) sale of shares
Instantiates
Publication
Label
Allocation of taxing rights on income from cross-border (indirect) sale of shares
Publication

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