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Double taxation avoidance agreements : a boon or a bane with the back-drop of indo-mauritius DTAA

By: Contributor(s): Publication details: BangaloreBangalore NLSIU 2007Description: 74 p. ; 25 cmSubject(s): Online resources:
Contents:
TABLE OF CONTENTS; EXECUTIVE SUMMARY; INTRODUCTION; DOUBLE TAXATION-JURISPRUDENCE; DOUBLE TAXATION IN THE INDIAN CONTEXT; THE EMERGENCE OF TAX HAVENS; THE CONCEPT OF TREATY SHOPPING; MAURITIUS AS A TAX HAVEN; USE OF INDO MAURITIUS DTAA FOR TREATY SHOPPING AN ANALYSIS; AZADI BACHAO ANDOLAN: A CASE STUDY; DOES DTAA ENTERED INTO BY DEVELOPING COUNTRIES WITH THE DEVELOPED COUNTRIES PROVE BENEFICIAL? FINAL THOUGHT; BIBLIOGRAPHY; ANNEXURE: INDO-MAURITIUS DTAA
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Dissertation . Not for loan LLM188

TABLE OF CONTENTS; EXECUTIVE SUMMARY; INTRODUCTION; DOUBLE TAXATION-JURISPRUDENCE; DOUBLE TAXATION IN THE INDIAN CONTEXT; THE EMERGENCE OF TAX HAVENS; THE CONCEPT OF TREATY SHOPPING; MAURITIUS AS A TAX HAVEN; USE OF INDO MAURITIUS DTAA FOR TREATY SHOPPING AN ANALYSIS; AZADI BACHAO ANDOLAN: A CASE STUDY; DOES DTAA ENTERED INTO BY DEVELOPING COUNTRIES WITH THE DEVELOPED COUNTRIES PROVE BENEFICIAL? FINAL THOUGHT; BIBLIOGRAPHY; ANNEXURE: INDO-MAURITIUS DTAA