The Resource Indirect share transfer not taxable in India

Indirect share transfer not taxable in India

Label
Indirect share transfer not taxable in India
Title
Indirect share transfer not taxable in India
Creator
Subject
Language
eng
Summary
This case note explains the ruling issued by the Authority for Advance Rulings to GEA Refrigeration Technologies GmbH, which determined that a capital gain arising from the transfer of shares in a German company, approximately 5.4% of the value of which was attributable to its shareholding in an Indian company, was not taxable in India under either section 9(1)(i) of the Income Tax Act 1961 or article 13 of the India-Germany Income and Capital Tax Treaty (1995)
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 2 ; 2 p
http://library.link/vocab/creatorName
  • Dugar, A
  • Bhandari, L
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • advance tax ruling
  • capital gains
  • share transfer
  • tax treaty
Label
Indirect share transfer not taxable in India
Instantiates
Publication
Label
Indirect share transfer not taxable in India
Publication

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