Faculty Seminar | Tax Avoidance in Indian Tax Treaties: The Past, the Present and the Future
Conference Hall, Ground Floor, Training Centre, NLSIU (Closed-doors event)
Wednesday, August 2, 2023, 4:15 pm
This week’s faculty seminar will be held on 2 August, 2023. Prof (Dr.) Nigam Nuggehalli will be discussing about the topic titled ‘Tax Avoidance in Indian Tax Treaties: The Past, the Present and the Future’.
Abstract
Extract from the ‘Introduction’: “This chapter discusses the nature of tax avoidance with reference to Indian tax treaty provisions and various measures, legislative and judicial, undertaken to engage with such tax avoidance. A particular focus of the chapter is on broad spectrum anti-avoidance rules, popularly known as General Anti-Avoidance Rules in the domestic context and the Principal Purpose clause (the PPT clause) in the context of tax treaties.”