Indirect share transfer not taxable in India
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The work Indirect share transfer not taxable in India 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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Indirect share transfer not taxable in India
Resource Information
The work Indirect share transfer not taxable in India 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
- Indirect share transfer not taxable in India
- Language
- eng
- Summary
- This case note explains the ruling issued by the Authority for Advance Rulings to GEA Refrigeration Technologies GmbH, which determined that a capital gain arising from the transfer of shares in a German company, approximately 5.4% of the value of which was attributable to its shareholding in an Indian company, was not taxable in India under either section 9(1)(i) of the Income Tax Act 1961 or article 13 of the India-Germany Income and Capital Tax Treaty (1995)
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 24 (2018), no. 2 ; 2 p
- Geographic coverage
- Asia
- Language note
- English
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