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,
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Transfer / Posting Of Additional / Joint Commissioners of Income-tax
Vide Order No. 136 of 2014 dated 20.08.2014, the CBDT has ordered the transfer and posting of several officers in the grade of Additional/ Joint Commissioners of Income-tax with immediate effect and until further orders
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