The Resource India : international issues in 2010 draft Direct Taxes Code

India : international issues in 2010 draft Direct Taxes Code

Label
India : international issues in 2010 draft Direct Taxes Code
Title
India : international issues in 2010 draft Direct Taxes Code
Creator
Subject
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
Instantiates
Publication
Label
India : international issues in 2010 draft Direct Taxes Code
Publication

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