1.Anti-Treaty Shopping A Comparative Analysis of the U.S. and OECD Model Tax Conventions Duke UniversitySanford School ofPublic Policy - International Tax Program Presented…
1. OECD/UN Model controversies and the Indian DTAAs (Double Taxation Avoidance Agreements) Wolters Kluwers Tax Litigation Conference, The Lalit, New Delhi Gautam Chopra |…
BEPS Action 6: Introducing an Antiabuse Rule in Tax Treaties by Michael Lang The OECD’s action plan on base erosion and profitshifting provides for the following measures…
TREATY SHOPPING: In a moment of truth Iqbal Rajahbalee Senior Counsel BLC Chambers IFS Conference Mauritius May 2012 Officials of the Central Board of Direct Taxes have long…
1.Concept of CFC JULY 11, 2010BY: CA.GAURAV GARG JG ARG E CONOMIC A DVISORS 2. Agenda What is CFC? Different Approaches Different Exemptions CFC regulations…