MFN dilemma in India's DTAAs post concentrix ruling : a ticking time bomb
Alternative title: | Most-Favour-Nation dilemma in India's Double Taxation Avoidance Agreements post concentrix ruling |
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Year of publication: |
[2023]
|
Authors: | Rawat, Mukesh ; Sharma, Saurabh |
Publisher: |
Bern, Switzerland : World Trade Institute, Universität Bern |
Subject: | BEPS | Base Erosion and Profit Shifting | MFN | Most-Favour-Nation | DTAA | Double Taxation Avoidance Agreement | India | International Tax Law | Treaty interpretation | Source-based taxation | Indien | Doppelbesteuerung | Double taxation | Internationales Steuerrecht | International tax law | Steuervermeidung | Tax avoidance | Gewinnverlagerung | Income shifting | Welt | World | Meistbegünstigung | Most favoured nation | Multinationales Unternehmen | Transnational corporation | WTO-Recht | WTO law |
Extent: | 1 Online-Ressource (circa 29 Seiten) |
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Series: | WTI working paper. - [Bern] : World Trade Institute, ZDB-ID 2975131-7. - Vol. no. 2023, 12 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper |
Language: | English |
Source: | ECONIS - Online Catalogue of the ZBW |
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