The Resource Ruling on the taxation of derivative transactions for foreign institutional investors

Ruling on the taxation of derivative transactions for foreign institutional investors

Label
Ruling on the taxation of derivative transactions for foreign institutional investors
Title
Ruling on the taxation of derivative transactions for foreign institutional investors
Creator
Subject
Language
eng
Summary
The Indian Advance Ruling Authority has ruled that income arising to a foreign institutional investor from a derivative transaction is "business income" and is not taxable in India in the absence of a permanent establishment
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 12 (2010),
http://library.link/vocab/creatorName
Susarla, K
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • derivative financial instrument
  • business income
  • inbound transaction
  • foreign investment entity
  • case law
Label
Ruling on the taxation of derivative transactions for foreign institutional investors
Instantiates
Publication
Label
Ruling on the taxation of derivative transactions for foreign institutional investors
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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