Concept of ‘Significant Economic Presence” – India’s Continued Quest of Ever Expanding Boundaries of Source Base Taxation

The Organisation for Economic Co-operation and Development (‘OECD’) in July 2013 had published a report titled ‘Action Plan on Base Erosion and Profit Shifting’.The Organisation for Economic Co-operation and Development (‘OECD’) in July 2013 had published a report titled ‘Action Plan on Base Erosion and Profit Shifting’.taxmann.com Latest ArticlesRead More

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