The Resource India: New nexus-based concept of significant economic presence

India: New nexus-based concept of significant economic presence

Label
India: New nexus-based concept of significant economic presence
Title
India: New nexus-based concept of significant economic presence
Creator
Subject
Language
  • eng
  • eng
Summary
In India, the Finance Bill 2018 seeks to expand the definition of "business connection" to provide that significant economic presence (SEP) of a nonresident in India shall constitute a business connection in India. As a result, the income attributable to such SEP will be considered as taxable in India
Citation source
In: Tax planning international review. - London. - Vol. 45 (2018), no. 4 ; 3 p
http://library.link/vocab/creatorName
Bagadiya, T.M
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • nexus
  • significant economic presence
  • business connection
  • digital economy
  • income tax law
Label
India: New nexus-based concept of significant economic presence
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2018/T/TPIR/4_Digital_economy.pdf
Publication
Note
20180503

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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