Limitation of benefit - the route to curtail tax avoidance or a disguise : an Indian perspective /
A Double Taxation Avoidance Convention (DTAC) between two States is one of the instruments to enhance bilateral trade and commerce. DTAC is having two aims, the first is to eliminate double taxation and the second to check tax avoidance. This article focuses on one of the methods for eliminating tax...
| Hlavní autor: |
Shukla, Gaurav
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Autor )
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| Typ dokumentu: | Článek |
| Jazyk: |
angličtina |
| ISSN: | 1805-8396 |
| Zdroj: | The lawyer quarterly : international journal for legal research: Vol. 11 no. 1 (2021), p. 50-69. |
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