Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

PL EN


2021 | 11 | 1 | 50-69

Article title

Limitation of benefit - the route to curtail tax avoidance or a disguise: an Indian perspective

Authors

Content

Title variants

Languages of publication

EN

Abstracts

EN
A Double Taxation Avoidance Convention (DTAC) between two States is one of the instruments to enhance bilateral trade and commerce. DTAC is having two aims, the first is to eliminate double taxation and the second to check tax avoidance. This article focuses on one of the methods for eliminating tax avoidance, popularly know as Limitation of Benefit (LOB). The LOB method discussed in this article may help the readers to understand the menace of tax avoidance, technicalities of the method, and how the LOB clause in DTAC can help the exchequer to restrict the practices leading to revenue loss with the help of tax avoidance practices.

Year

Volume

11

Issue

1

Pages

50-69

Physical description

Document type

ARTICLE

Contributors

  • ---

References

Document Type

Publication order reference

Identifiers

YADDA identifier

bwmeta1.element.1108481a-5ccc-4562-8b94-891d6815fa33
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.