India: New nexus-based concept of significant economic presence
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The work India: New nexus-based concept of significant economic presence 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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India: New nexus-based concept of significant economic presence
Resource Information
The work India: New nexus-based concept of significant economic presence 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.
- Label
- India: New nexus-based concept of significant economic presence
- Language
- eng
- Summary
- In India, the Finance Bill 2018 seeks to expand the definition of "business connection" to provide that significant economic presence (SEP) of a nonresident in India shall constitute a business connection in India. As a result, the income attributable to such SEP will be considered as taxable in India
- Citation source
- In: Tax planning international review. - London. - Vol. 45 (2018), no. 4 ; 3 p
- Geographic coverage
- Asia
- Language note
- English
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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/resource/jMg9-GC10m4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/jMg9-GC10m4/">India: New nexus-based concept of significant economic presence</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>
