The Resource Budget 2018 - alignment of domestic law with BEPS Action Plans

Budget 2018 - alignment of domestic law with BEPS Action Plans

Label
Budget 2018 - alignment of domestic law with BEPS Action Plans
Title
Budget 2018 - alignment of domestic law with BEPS Action Plans
Creator
Subject
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
Instantiates
Publication
Label
Budget 2018 - alignment of domestic law with BEPS Action Plans
Publication

Library Locations

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