The Resource Treaties benefits denied for capital gains where shareholder not "real" owner of shares
Treaties benefits denied for capital gains where shareholder not "real" owner of shares
Resource Information
The item Treaties benefits denied for capital gains where shareholder not "real" owner of shares represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Treaties benefits denied for capital gains where shareholder not "real" owner of shares represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This case note reviews the ruling issued by the Authority for Advance Rulings to AB Mauritius, which stated that, because AB Mauritius held shares in an Indian company in name only, the gain derived on an intra-group transfer of the shares did not escape tax in India under article 13(4) of the India-Mauritius income tax treaty. Instead, the Authority determined, on the basis of the share purchase agreement and board meeting minutes, that, in reality, the shares in the Indian company were owned by AB Mauritius's United States owners and the gain on the transfer of the shares was taxable in India in accordance with the India-United States tax treaty
- Language
- eng
- Label
- Treaties benefits denied for capital gains where shareholder not "real" owner of shares
- Title
- Treaties benefits denied for capital gains where shareholder not "real" owner of shares
- Language
- eng
- Summary
- This case note reviews the ruling issued by the Authority for Advance Rulings to AB Mauritius, which stated that, because AB Mauritius held shares in an Indian company in name only, the gain derived on an intra-group transfer of the shares did not escape tax in India under article 13(4) of the India-Mauritius income tax treaty. Instead, the Authority determined, on the basis of the share purchase agreement and board meeting minutes, that, in reality, the shares in the Indian company were owned by AB Mauritius's United States owners and the gain on the transfer of the shares was taxable in India in accordance with the India-United States tax treaty
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 3 ; 5 p
- http://library.link/vocab/creatorName
-
- Dugar, A
- Bhandari, L
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- capital gains
- beneficial ownership
- treaty benefits
- advance tax ruling
- Label
- Treaties benefits denied for capital gains where shareholder not "real" owner of shares
- Label
- Treaties benefits denied for capital gains where shareholder not "real" owner of shares
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Treaties-benefits-denied-for-capital-gains-where/SULFe23ZPjk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Treaties-benefits-denied-for-capital-gains-where/SULFe23ZPjk/">Treaties benefits denied for capital gains where shareholder not "real" owner of shares</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Treaties-benefits-denied-for-capital-gains-where/SULFe23ZPjk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Treaties-benefits-denied-for-capital-gains-where/SULFe23ZPjk/">Treaties benefits denied for capital gains where shareholder not "real" owner of shares</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
