Two recent rulings by India’s Authority for Advance Rulings have done little to clarify interpretation of Double Tax Avoidance Agreements by the courts. Bobby Parikh and Keyur Shah of Arthur Andersen, Mumbai, set out the cases, and discuss the points of contradiction
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.