The Resource Budget 2015 : India's proposals on the taxation of non-residents

Budget 2015 : India's proposals on the taxation of non-residents

Label
Budget 2015 : India's proposals on the taxation of non-residents
Title
Budget 2015 : India's proposals on the taxation of non-residents
Creator
Subject
Language
eng
Summary
India's 2015 budget included proposals to introduce general anti-avoidance rules and reduce the withholding tax rate on royalties and fees. However, the proposed introduction of the place of effective management test has created uncertainty for non-residents
Citation source
In: Tax planning international review. - London. - Vol. 42 (2015),
http://library.link/vocab/creatorName
  • Shaktawat, R
  • Mukundan, A
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • budget law
  • GAAR
  • withholding tax
  • place of effective management
  • non-resident
Label
Budget 2015 : India's proposals on the taxation of non-residents
Instantiates
Publication
Label
Budget 2015 : India's proposals on the taxation of non-residents
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...