The Resource "Substantial" light on indirect transfer provisions

"Substantial" light on indirect transfer provisions

Label
"Substantial" light on indirect transfer provisions
Title
"Substantial" light on indirect transfer provisions
Creator
Subject
Language
  • eng
  • eng
Summary
The 2015 Union Budget of India which was presented on 28 February 2015 announced several changes to the indirect transfer provisions in the income tax legislation, specifically by inserting Explanations 6 and 7 to section 9(1)(i) of the Income Tax Act 1962 effective from the financial year 1 April 2015, which have since been enacted. This article elaborates on the amendments and their impact on the future treatment of indirect transfers in India, as well as areas that may require further consideration
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 21 (2015),
http://library.link/vocab/creatorName
Sharma, S. (Shailendra)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • case law
  • substance requirements
  • reporting requirements
Label
"Substantial" light on indirect transfer provisions
Instantiates
Publication
Note
20151006
Other control number
aptb_2015_04_in_1.html
Label
"Substantial" light on indirect transfer provisions
Publication
Note
20151006
Other control number
aptb_2015_04_in_1.html

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...