The Resource Indian Supreme Court issues novel ruling on turnkey contracts

Indian Supreme Court issues novel ruling on turnkey contracts

Label
Indian Supreme Court issues novel ruling on turnkey contracts
Title
Indian Supreme Court issues novel ruling on turnkey contracts
Creator
Subject
Language
eng
Summary
This article analyses the recent Ishikawajima-Harima case, an Indian Supreme Court decision on taxing income from turnkey contracts, including the facts, arguments, decision of the Supreme Court, interpretation of turnkey contracts, territorial nexus, business connection and permanent establishment (PE), attribution of profits to a PE, and implications of the case
Citation source
In: Tax notes international. - Arlington. - Vol. 45 (2007),
http://library.link/vocab/creatorName
  • Palwe, S.S
  • Kariya, J
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • case law
  • turnkey contract
Label
Indian Supreme Court issues novel ruling on turnkey contracts
Instantiates
Publication
Label
Indian Supreme Court issues novel ruling on turnkey contracts
Publication

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