The Resource Financial Budget for 2016-2017 : has India put its BEPS foot forward?

Financial Budget for 2016-2017 : has India put its BEPS foot forward?

Label
Financial Budget for 2016-2017 : has India put its BEPS foot forward?
Title
Financial Budget for 2016-2017 : has India put its BEPS foot forward?
Creator
Subject
Language
eng
Summary
This article analyses the first attempt made by the Indian government, through the Finance Budget of 2016-2017, to implement the measures proposed under the OECD / G 20 base erosion and profit shifting (BEPS) Action Plan released on 5 October 2015. It closely examines the equalization levy, a unilateral measure that has been taken by the Indian government to address BEPS in the digital economy, from an international tax perspective. It also analyses the constitutionality of this levy. Further, it examines issues relating to the legal protection of the confidentiality of information reported under the Country-by-Country Reporting requirements as adopted in India. The impact of other measures, including the newly introduced test of residency for companies and the rationalization of certain tax rates through the Finance Budget of 2016-2017, are also examined in light of the objectives of the BEPS Action Plan
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016), no. 6&7 ; p. 550-558
http://library.link/vocab/creatorName
  • Varanasi, S
  • Nagappan, M
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • digital economy
  • CbCR
  • legal protection
  • place of effective management
Label
Financial Budget for 2016-2017 : has India put its BEPS foot forward?
Instantiates
Publication
Label
Financial Budget for 2016-2017 : has India put its BEPS foot forward?
Publication

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