The Resource Is India ready for BEPS? Foreseeable problems and suggestions

Is India ready for BEPS? Foreseeable problems and suggestions

Label
Is India ready for BEPS? Foreseeable problems and suggestions
Title
Is India ready for BEPS? Foreseeable problems and suggestions
Creator
Subject
Language
eng
Summary
This article identifies the problems that are likely to emerge in the proces of implementation of thet BEPS Action plan recommandation into the Indian taxation regime. Modifications that were based on certain action plans in the base erosion and profit shifting (BEPS) Package concerning equalization levy and Country-by-Country (CbC) reporting have already been inserted in the legislation through the Finance Act of 2016 and amendments concerning few other action plans have been proposed in the Fiscal Budget of 2017. This article firstly discusses the provisions under the Income Tax Act (ITA), 1961 relating to transfer pricing, and goes on to further highlight the amendments brought in the Act of 1961 through the Finance Act, 2016 and 2017 to bring it in line with the action plans laid down by the OECD BEPS Project. It also discusses the position of developing countries, especially India, with regard to BEPS
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 12 ; p. 828-840
http://library.link/vocab/creatorName
Laddha, H
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • transfer pricing
  • CbCR
  • equalization tax
  • place of effective management
  • developing countries
Label
Is India ready for BEPS? Foreseeable problems and suggestions
Instantiates
Publication
Label
Is India ready for BEPS? Foreseeable problems and suggestions
Publication

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