Saurabh Jain

Jindal Global Law School, O.P. Jindal Global University

SCHOLARLY PAPERS

15

DOWNLOADS

636

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (15)

1.

Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties

Number of pages: 8 Posted: 17 Sep 2012 Last Revised: 23 Mar 2015
Saurabh Jain, John Prebble QC and Kristina Bunting
Jindal Global Law School, O.P. Jindal Global University, Victoria University of Wellington - Faculty of Law and affiliation not provided to SSRN
Downloads 261 (160,494)

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conduit companies, beneficial ownership, test of substantive business activity, claims of relief, double tax treaties

2.

Demonetisation in India and Its Tax Implications

Number of pages: 5 Posted: 18 May 2017 Last Revised: 15 Jun 2017
Saurabh Jain and Amit Kamath
Jindal Global Law School, O.P. Jindal Global University and Independent
Downloads 133 (289,975)

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Demonetisation, Black Money, obligations to report cash transactions, penalties on undeclared income, the income declaration scheme 2016

3.

Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties

eJournal of Tax Research Volume 11, Number 3, December 2013
Number of pages: 49 Posted: 02 Jul 2015
Saurabh Jain, John Prebble QC and Kristina Bunting
Jindal Global Law School, O.P. Jindal Global University, Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Downloads 84 (395,045)

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Beneficial owner, Beneficial ownership, Substantive business activity, Northern Indiana Public Service Company v Commissioner of Internal Revenue

4.

Substance Based Approach

Chapter 3, Effectiveness of the Beneficial Ownership Test in Conduit Company Cases (IBFD, Amsterdam, 2013)
Number of pages: 22 Posted: 06 Jul 2015
Saurabh Jain
Jindal Global Law School, O.P. Jindal Global University
Downloads 80 (406,410)

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Benefial Ownership, Beneficial Owner

5.

Dominion

Chapter 5, Effectiveness of the Beneficial Ownership Test in Conduit Company Cases ((IBFD, Amsterdam, 2013)
Number of pages: 24 Posted: 06 Jul 2015
Saurabh Jain
Jindal Global Law School, O.P. Jindal Global University
Downloads 56 (488,524)

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Beneficial Owner, Beneficial Ownership, Dominion, The Conduit Companies Report, Royal Dutch Shell, Indofood

6.

How Serious are South Africa and India About Rewriting Their Income Tax Legislation?

Saurabh Jain, ‘How Serious are South Africa and India about Rewriting their Income Tax Legislation?’ (2021) 27(2) New Zealand Journal of Taxation Law and Policy 173.
Number of pages: 12 Posted: 20 Sep 2021
Saurabh Jain
Jindal Global Law School, O.P. Jindal Global University
Downloads 14 (732,312)

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Income tax legislation, rewrite, Income-tax Act 1961, Income Tax Act 1962, India, South Africa, Australia, New Zealand, United Kingdom, Tax Complexity, Tax Simplicity

7.

Redrafting Process of the Income Tax Legislation in South Africa and India and Lessons from New Zealand, the United Kingdom and Australia

"Redrafting Process of the Income Tax Legislation in South Africa and India and Lessons from New Zealand, the United Kingdom and Australia" (2021) 27 New Zealand Journal of Taxation Law and Policy 195
Number of pages: 28 Posted: 03 Nov 2021
Saurabh Jain
Jindal Global Law School, O.P. Jindal Global University
Downloads 8 (785,530)

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Tax simplification, Tax Legislation Rewrite, Direct Taxes Code, Income-tax A ct 1961, Income Tax Act 1962

8.

Beneficial Ownership and the Contractual Obligation to Pass on Income

Beneficial Ownership and the Contractual Obligation of an Interposed Company to Pass on Income, 72 Bull. Intl. Taxn. 12 (2018), Journals IBFD
Posted: 21 Jun 2019
Saurabh Jain and John Prebble QC
Jindal Global Law School, O.P. Jindal Global University and Victoria University of Wellington - Faculty of Law

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Beneficial ownership, Dominon, withholding tax, Aiken Industries v Commissioner of Internal Revenue, Indofood International Finance Limited v JP Morgan Chase Bank NA, London Branch, the Cook case

9.

Conceptual Aspect of Beneficial Ownership in the Context of Property Law

S. Jain & J. Prebble, Conceptual Aspects of Beneficial Ownership in the Context of Property Law, 72 Bull. Intl. Taxn. 10 (2018), Journals IBFD
Posted: 21 Jun 2019
Saurabh Jain and John Prebble QC
Jindal Global Law School, O.P. Jindal Global University and Victoria University of Wellington - Faculty of Law

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Beneficial Ownership, Conduit Companies Report, Dominon, Withholding Tax, Real Madrid F.C v Oficina Nacional de Inspección, Ministre de l’Economie, des Finances et de l’Industrie v Bank of Scotland

10.

Historical Introduction to the Test of Dominion in the Context of Double Tax Treaties

S. Jain & J. Prebble, Historical Introduction to the Test of Dominion in the Context of Double Tax Treaties, 72 Bull. Intl. Taxn. 8 (2018), Journals IBFD
Posted: 21 Jun 2019
Saurabh Jain and John Prebble QC
Jindal Global Law School, O.P. Jindal Global University and Victoria University of Wellington - Faculty of Law

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Beneficial Ownership, Dominion, Treaty Shopping, Conduit Companies Report

11.

Interpreting the Factor of Dominion in Conduit Company Cases

S. Jain & J. Prebble, Interpreting the Factor of Dominion in Conduit Company Cases, 73 Bull. Intl. Taxn. 5 (2019), Journals IBFD
Posted: 20 Jun 2019
Saurabh Jain and John Prebble QC
Jindal Global Law School, O.P. Jindal Global University and Victoria University of Wellington - Faculty of Law

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Beneficial Ownership, Dominion, Conduit Companies Report, withholding tax, Ministry of Taxation v FS Invest II , Swiss Swap

12.

Conceptual Problems of Beneficial Ownership and Corporate Veil

S. Jain & J. Prebble, Conceptual Problems of Beneficial Ownership and the Corporate Veil, 73 Bull. Intl. Taxn. 3 (2019), Journals IBFD
Posted: 20 Jun 2019
Saurabh Jain and John Prebble QC
Jindal Global Law School, O.P. Jindal Global University and Victoria University of Wellington - Faculty of Law

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Beneficial Onwership, Dominion, withholding tax, Prévost Car Inc. v. Her Majesty the Queen, Velcro Canada Inc. v. The Queen

13.

Conceptual Problems of Beneficial Ownership in Respect of Agents and Nominees

S. Jain & J. Prebble, Conceptual Problems of Beneficial Ownership in Respect of Agents and Nominees, 73 Bull. Intl. Taxn. 1 (2019), Journals IBFD
Posted: 20 Jun 2019
Saurabh Jain and John Prebble QC
Jindal Global Law School, O.P. Jindal Global University and Victoria University of Wellington - Faculty of Law

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Beneficial Ownership, Dominion, Conduit Companies Report, withholding tax, Royal Dutch Shell

14.

Indian and Australian Perspectives on Demonetization and Its Tax Implications

Asia-Pacific Tax Bulletin, 2017 (Volume 23), No 5
Posted: 18 Oct 2017
Saurabh Jain and Amit Kamath
Jindal Global Law School, O.P. Jindal Global University and Independent

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Demoneisation, Tax Management, Procedure, Administration, Filings, Returns, Interest & Penalties, Disclosure, Tax Shelter Rules, Anti-Money Laundering

15.

Administrative and Structural Challenges with the Prospective Indian GST Regime

S.Jain "Administrative and Structural Challenges with the Prospective Indian GST Regime" Asia-Pacific Tax Bulletin, 2017 (Volume 23), No 2
Posted: 25 May 2017
Saurabh Jain
Jindal Global Law School, O.P. Jindal Global University

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Goods and Services Tax, GST