The Resource India : international issues in 2010 draft Direct Taxes Code
India : international issues in 2010 draft Direct Taxes Code
Resource Information
The item India : international issues in 2010 draft Direct Taxes Code 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 India : international issues in 2010 draft Direct Taxes Code 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
- This article explores the new Direct Taxes Code (DTC) Bill, including capital gains tax on transfer of shares of a company by a non-resident, tax residence and place of effective management, treaty benefits, GAAR, branch profits tax, CFCs, and foreign tax credit. According to the authors, if enacted in its current form, containing ambiguities, the DTC may not reduce litigation or facilitate voluntary compliance
- Language
- eng
- Label
- India : international issues in 2010 draft Direct Taxes Code
- Title
- India : international issues in 2010 draft Direct Taxes Code
- Language
- eng
- Summary
- This article explores the new Direct Taxes Code (DTC) Bill, including capital gains tax on transfer of shares of a company by a non-resident, tax residence and place of effective management, treaty benefits, GAAR, branch profits tax, CFCs, and foreign tax credit. According to the authors, if enacted in its current form, containing ambiguities, the DTC may not reduce litigation or facilitate voluntary compliance
- Citation source
- In: Transfer pricing international journal. - London. - Vol. 12 (2011),
- http://library.link/vocab/creatorName
-
- Sekar, K.R
- Acharya, V
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- capital gains tax
- residence
- place of effective management
- treaty benefits
- foreign tax credit
- Label
- India : international issues in 2010 draft Direct Taxes Code
- Label
- India : international issues in 2010 draft Direct Taxes Code
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/India--international-issues-in-2010-draft-Direct/v_VRvscEeRA/" 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/India--international-issues-in-2010-draft-Direct/v_VRvscEeRA/">India : international issues in 2010 draft Direct Taxes Code</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item India : international issues in 2010 draft Direct Taxes Code
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/India--international-issues-in-2010-draft-Direct/v_VRvscEeRA/" 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/India--international-issues-in-2010-draft-Direct/v_VRvscEeRA/">India : international issues in 2010 draft Direct Taxes Code</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>
