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Permanent establishment (under Indian income tax act, 1961) and its tax implication for a BPO

By: Contributor(s): Publication details: BangaloreBangalore NLSIU 2008Description: 52 p. ; 25 cmSubject(s): Online resources:
Contents:
Table of Contents ABBREVIATIONS; TABLE OF CASES; INTRODUCTION; OBJECT SCOPE AND ISSUES; TRADITIONAL TAXING PRINCIPLES; PE -PERMANENT ESTABLISHMENT; INCOME TAX ACT, 1961 AND PE; BUSINESS CONNECTION; BPO AND PE; ANALYSIS OF MSAS AND OTHER CASES; IMPLICATIONS OF THE DECISION; CONCLUSION; BIBLIOGRAPHY.
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Dissertation . Not for loan LLM216

Table of Contents ABBREVIATIONS; TABLE OF CASES; INTRODUCTION; OBJECT SCOPE AND ISSUES; TRADITIONAL TAXING PRINCIPLES; PE -PERMANENT ESTABLISHMENT; INCOME TAX ACT, 1961 AND PE; BUSINESS CONNECTION; BPO AND PE; ANALYSIS OF MSAS AND OTHER CASES; IMPLICATIONS OF THE DECISION; CONCLUSION; BIBLIOGRAPHY.