Month: October 2011

Taxing International Transactions By Lifting The Corporate Veil

The recent judgements in Vodafone, Richter Holdings & Aditya Birla have reignited the debate on the extent to which international transactions can be taxed by lifting the corporate veil. The authors have researched the entire law on the subject in different countries and explained the position in India with specific reference to the General Anti Avoidance Rule in the Direct Tax Code. The valuable research will enable assessees to properly structure their transactions and steer clear of the pitfalls that their peers have encountered

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