학술논문

Source taxation of fees for technical services: Indian domestic law v. tax treaties.
Document Type
Article
Source
International Tax Review. 3/7/2022, pN.PAG-N.PAG. 1p.
Subject
*Tax laws
*Taxation
*Customer services
*Double tax agreements
*Administrative fees
Language
ISSN
0958-7594
Abstract
S Vasudevan and Harshit Khurana of Lakshmikumaran & Sridharan compare the scope of source rule of taxation of FTS, royalty and interest under Indian domestic law and tax treaties. [ABSTRACT FROM AUTHOR]