Interpretation of "may be taxed" in India's tax treaties
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The work Interpretation of "may be taxed" in India's tax treaties represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Interpretation of "may be taxed" in India's tax treaties
Resource Information
The work Interpretation of "may be taxed" in India's tax treaties represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Interpretation of "may be taxed" in India's tax treaties
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- eng
- Summary
- Cross-border transactions and interpretation of related international tax treaties often involves controversies and issues concerning interpretation of tax treaty provisions and thereby leads to litigation with the tax authorities. A recent judgment of the Tax Tribunal (Tribunal) in India in the case of Apollo Hospital Enterprises Limited, has given rise to a debate regarding the interpretation of the expression "may be taxed" used in the India - Sri Lanka double taxation avoidance agreement. This article examines the implications of this judgment. It also looks at the law relating to the subject, the OECD and UN commentary and court rulings
- Citation source
- In: International tax review. - London. - Vol. 23 (2012),
- Geographic coverage
- Asia
- Language note
- English
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