The Resource Interpretation of "may be taxed" in India's tax treaties

Interpretation of "may be taxed" in India's tax treaties

Label
Interpretation of "may be taxed" in India's tax treaties
Title
Interpretation of "may be taxed" in India's tax treaties
Creator
Subject
Language
eng
Summary
Cross-border transactions and interpretation of related international tax treaties often involves controversies and issues concerning interpretation of tax treaty provisions and thereby leads to litigation with the tax authorities. A recent judgment of the Tax Tribunal (Tribunal) in India in the case of Apollo Hospital Enterprises Limited, has given rise to a debate regarding the interpretation of the expression "may be taxed" used in the India - Sri Lanka double taxation avoidance agreement. This article examines the implications of this judgment. It also looks at the law relating to the subject, the OECD and UN commentary and court rulings
Citation source
In: International tax review. - London. - Vol. 23 (2012),
http://library.link/vocab/creatorName
  • Sanghvi, S
  • Mehta, A. (Ashish)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • treaty interpretation
  • tax treaty
  • capital gains
  • dividend
  • air transport
  • case law
Label
Interpretation of "may be taxed" in India's tax treaties
Instantiates
Publication
Label
Interpretation of "may be taxed" in India's tax treaties
Publication

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