Justice T.N. C. Rangarajan
August 27, 2012
Extra territorial legislation to tax capital gains arising out of transfer of shares of foreign companies abroad is untenable.
Number of Pages in PDF File: 13
Keywords: capital gains, international taxation
JEL Classification: H26
Date posted: October 22, 2012
© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo3 in 1.219 seconds