The Resource Finance Act 2020 : India puts nail in the coffin to the gordian knot of stateless persons

Finance Act 2020 : India puts nail in the coffin to the gordian knot of stateless persons

Label
Finance Act 2020 : India puts nail in the coffin to the gordian knot of stateless persons
Title
Finance Act 2020 : India puts nail in the coffin to the gordian knot of stateless persons
Creator
Subject
Language
  • eng
  • eng
Summary
The government of India on 27 March 2020 notified the Finance Act 2020. Vide the Act, the government inserted subsection (1A) into section 6 of the Income Tax Act 1961, which introduces a new form of residency for Indian citizens, i.e. "deemed to be resident". The article analyses the changes in residency rules and the far-reaching implications of the same
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 26 (2020), no. 3 ; 3 p
http://library.link/vocab/creatorName
  • Kumar, H
  • Jha, A
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • residence
  • non-resident
  • stateless income
  • domestic tax law
  • tax avoidance
  • MNE
  • high net worth individual
  • COVID-19 pandemic
Label
Finance Act 2020 : India puts nail in the coffin to the gordian knot of stateless persons
Instantiates
Publication
Note
20201113
Other control number
aptb_2020_03_in_2.html
Label
Finance Act 2020 : India puts nail in the coffin to the gordian knot of stateless persons
Publication
Note
20201113
Other control number
aptb_2020_03_in_2.html

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