This content is from: Sponsored Content

Reconciling article 9 with domestic law

Certain guiding principles need to be followed when interpreting the provisions of a double taxation treaty vis-à-vis domestic tax law. This article considers the international context set out by article 9 of the OECD model, and its application to Indian domestic law. By Vispi Patel, Deloitte Haskins & Sells Mumbai

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a one-week period.

REQUEST ACCESS

Are you already an ITR subscriber? Log in here

Related Content

Instant access to all of our content. Membership Options | One Week Trial

Related