The Resource The new Indian statutory definition of "liable to tax" : interaction with India's tax treaties

The new Indian statutory definition of "liable to tax" : interaction with India's tax treaties

Label
The new Indian statutory definition of "liable to tax" : interaction with India's tax treaties
Title
The new Indian statutory definition of "liable to tax" : interaction with India's tax treaties
Creator
Subject
Language
eng
Summary
This article considers the new definition of the term "liable to tax" introduced into Indian domestic tax law. The author discusses the historical background as to how Indian courts have viewed the term's scope, and whether the new definition can be imported into India's tax treaties to determine tax residence
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 75 (2021), no. 6 ; p. 276-286
http://library.link/vocab/creatorName
Goradia, S
Geographic coverage
  • Asia
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • tax liability
  • domestic tax law
  • case law
  • residence
  • transparency
  • pass-through entity
  • treaty interpretation
Label
The new Indian statutory definition of "liable to tax" : interaction with India's tax treaties
Instantiates
Publication
Label
The new Indian statutory definition of "liable to tax" : interaction with India's tax treaties
Publication

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