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A Close Look into Double Taxation Avoidance Agreements with India Some Relevant Issues in International Taxation
18 pagine
Pubblicato da
Alexander Decker
International Affairs and Global Strategy www.
iiste.
org
ISSN 2224-574X (Paper) ISSN 2224-8951 (Online)
Vol 2, 2011
1
A Close Look into Double Taxation Avoidance Agreements with
India: Some Relevant Issues in International Taxation...
[Di più]
International Affairs and Global Strategy www.
iiste.
org
ISSN 2224-574X (Paper) ISSN 2224-8951 (Online)
Vol 2, 2011
1
A Close Look into Double Taxation Avoidance Agreements with
India: Some Relevant Issues in International Taxation
Sarbapriya Ray
Dept.
of Commerce, Shyampur Siddheswari Mahavidyalaya, University of Calcutta, India.
E-mail:sarbapriyaray@yahoo.
com
Abstract:
In the current era of cross -border transactions across the world, due to unique growth in international trade
and commerce and increasing interaction among the nations, residents of one country extend their sphere of
business operations to other countries where income is earned.
One of the most significant results of
globalization is the noticeable impact of one country’s domestic tax policies on the economy of another
country.
This has led to the need for incessantly assessing the tax regimes of various countries and bringing
about indispensable reforms.
International double taxation has adverse effects on the
[Di meno]
Tag
agreements,
avoidance,
business,
capital,
countries,
country,
double,
dtaas,
global,
income,
india,
international,
residence,
services,
source,
taxation,
trade
