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Friday, August 22, 2014

Analysis Of An Important Judgement On International Taxation

 

Dear Subscriber,

Analysis Of An Important Judgement On International Taxation

A recent verdict of the Authority of Advance Rulings (AAR) has created a controversy over the role of a Protocol in interpreting Tax Treaties, in the context of the "Most Favoured Nation" (MFN) clause. The author has conducted a careful analysis of the judgement, explained its implications and provided valuable guidance on the way forward


Regards,

 

Editor,

 

itatonline.org

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