The Resource Levy of discriminatory rate of tax on an enterprise of the Netherlands having a permanent establishment in India

Levy of discriminatory rate of tax on an enterprise of the Netherlands having a permanent establishment in India

Label
Levy of discriminatory rate of tax on an enterprise of the Netherlands having a permanent establishment in India
Title
Levy of discriminatory rate of tax on an enterprise of the Netherlands having a permanent establishment in India
Creator
Subject
Summary
The author has analysed the provisions of the double taxation treaty between India and the Netherlands notified on 27 March 1989 and has opined that a Netherlands company having a permanent establishment in India cannot be taxed at a rate higher than that applicable to an Indian company in the same circumstances and carrying on the same activities and that discrimination in this regard needs to be eliminated
Citation source
In: Tax Man the tax monthly magazine on taxation. - Delhi. - Vol. 76 (1994),
http://library.link/vocab/creatorName
Kapadia, Sudhir H
Language note
English
http://library.link/vocab/subjectName
  • non-discrimination
  • PE
  • tax treaty
Label
Levy of discriminatory rate of tax on an enterprise of the Netherlands having a permanent establishment in India
Instantiates
Publication
Abbreviated title
T.Man
Label
Levy of discriminatory rate of tax on an enterprise of the Netherlands having a permanent establishment in India
Publication
Abbreviated title
T.Man

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