A Paradigm Shift of Residence Rules

Journal
Author
Sharma, S. (Shailendra); Cardozo, J.
Country
India
Published Date
Issue
Asia-Pacific Tax Bulletin 2012 (Volume 18), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The proposed Direct Taxes Code in India includes changes to the tax residence rules. The authors analyse the proposed changes and the potential impact on taxpayers.