The Resource Budget 2018 - alignment of domestic law with BEPS Action Plans
Budget 2018 - alignment of domestic law with BEPS Action Plans
Resource Information
The item Budget 2018 - alignment of domestic law with BEPS Action Plans represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Budget 2018 - alignment of domestic law with BEPS Action Plans represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the author examines the recent changes announced in India's 2018 Budget to extend the scope of the business connection test in the Income Tax Act to bring it into line with the expanded definition of a permanent establishment in the OECD's Multilateral Instrument. The article also discusses the introduction of the significant economic presence test, which aims to tax new business models in the digital space
- Language
- eng
- Label
- Budget 2018 - alignment of domestic law with BEPS Action Plans
- Title
- Budget 2018 - alignment of domestic law with BEPS Action Plans
- Language
- eng
- Summary
- In this article, the author examines the recent changes announced in India's 2018 Budget to extend the scope of the business connection test in the Income Tax Act to bring it into line with the expanded definition of a permanent establishment in the OECD's Multilateral Instrument. The article also discusses the introduction of the significant economic presence test, which aims to tax new business models in the digital space
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 2 ; 5 p
- http://library.link/vocab/creatorName
- Rao, S. (Siddhesh)
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- budget law
- business connection
- PE
- significant economic presence
- MLI
- digital economy
- BEPS Project (OECD)
- Label
- Budget 2018 - alignment of domestic law with BEPS Action Plans
- Label
- Budget 2018 - alignment of domestic law with BEPS Action Plans
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Budget-2018---alignment-of-domestic-law-with-BEPS/WrWV-b1afGk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Budget-2018---alignment-of-domestic-law-with-BEPS/WrWV-b1afGk/">Budget 2018 - alignment of domestic law with BEPS Action Plans</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Budget-2018---alignment-of-domestic-law-with-BEPS/WrWV-b1afGk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Budget-2018---alignment-of-domestic-law-with-BEPS/WrWV-b1afGk/">Budget 2018 - alignment of domestic law with BEPS Action Plans</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
