Dhruv Sanghavi

affiliation not provided to SSRN

SCHOLARLY PAPERS

17

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Scholarly Papers (17)

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1.

BEPS Hybrid Entities Proposal: A Slippery Slope, Especially for Developing Countries

Tax Notes International, Vol. 85, No. 4, 2017
Number of pages: 7 Posted: 12 Feb 2017 Last Revised: 27 Feb 2017
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 388 (82,903)

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BEPS, Partnerships, Hybrid Entities, OECD, G20, United Nations, Model Tax Convention, Multilateral Instrument

2.

The Proposed Tiebreaker Rule in OECD/G20 BEPS Action 6: A Critical Examination of the Possible Motives and Means, and a Potential Alternative

(2016) 70 Bulletin for International Taxation 9, pp. 520-525
Number of pages: 6 Posted: 14 Sep 2016 Last Revised: 13 Feb 2017
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 334 (98,380)

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OECD, BEPS, Dual Residence, Place of Effective Management, International Tax, Tax Treaties, Anti Avoidance, E-Commerce

3.

The Interaction of Articles 6, 7 and 21 of the 2014 OECD Model Tax Convention: A Historical Analysis

(2016) 44 Intertax 8/9 651
Number of pages: 6 Posted: 19 Sep 2016 Last Revised: 13 Feb 2017
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 297 (111,938)

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Immovable Property, Business Profits, Other Income, Tax Treaties, History, OECD, UN

4.

Deeming Fictions in the Context of Tax Treaties - Analyzing Arguments in HMRC v. Fowler

Tax Notes International, Volume 98, Number 6, May 11, 2020
Number of pages: 10 Posted: 17 Jun 2020
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 284 (117,414)

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tax treaties, interpretation, OECD Model Tax Convention, UN Model Tax Convention, UK Supreme Court, UK, South Africa, litigation

5.

Tax Treaty Entitlement Issues Concerning Dual Residents

Number of pages: 11 Posted: 24 Apr 2015
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 226 (148,023)

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tax treaties, dual resident, residence, OECD, OECD Commentary, OECD Model Tax Convention

6.

Income from Immovable Property — Preserving the Situs and the Permanent Establishment Principles

(2016) British Tax Review Issue 3
Number of pages: 29 Posted: 20 Aug 2016 Last Revised: 13 Feb 2017
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 139 (226,836)

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Tax treaties, legal history, double taxation, Permanent establishment, Real property, Situs, Tax avoidance

7.

Vodafone Transfer Pricing Decision: A Mistake of Judgment

Number of pages: 9 Posted: 24 Apr 2015 Last Revised: 27 Apr 2016
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 137 (229,455)

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8.

Re: Public Consultation Document: Addressing the Tax Challenges of the Digitalisation of the Economy (13 February-6 March, 2019)

Number of pages: 16 Posted: 15 Apr 2019 Last Revised: 10 May 2019
Dhruv Sanghavi, Julia Uchańska and Pál Sóvág
affiliation not provided to SSRN, Maastricht University, Faculty of Law, Students and Maastricht University, Faculty of Law, Students
Downloads 96 (296,446)
Citation 5

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Digital Economy, Nexus Rules, Profit Allocation, Base Erosion and Profit Shifting, BEPS, OECD, Digitalisation, BEPS Action 1, TFDE, Inclusive Framework

9.

Found in Translation: The Correct Interpretation of 'Secret Formula or Process' in India's Tax Treaties

(2016) 4 British Tax Review 411-415
Number of pages: 6 Posted: 11 Nov 2016 Last Revised: 17 Aug 2017
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 85 (320,085)

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tax treaties, OECD Model Tax Convention, Royalties, secret formula or process, interpretation, legal methodology, multilingual treaties, Vienna Convention on the Law of Treaties

10.

Reducing Air Pollution Through Public Interest Litigation: The Delhi Pollution Case

Cents and Sustainability: Securing Our Common Future by Decoupling Economic Growth from Environmental Pressures, Routledge (2010)
Number of pages: 28 Posted: 29 Aug 2016
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 85 (320,085)

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environmental law, air pollution, sustainable development

11.

The GAAR Dimension of Anti-Avoidance: Possibilities in India

TPIR, 08/09
Number of pages: 9 Posted: 24 Apr 2015
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 78 (336,922)

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General Anti-Avoidance Rule, GAAR, The Constitution of India, Income Tax Act 1961, Tax Planning, Tax Avoidance, Stubart, Canada Trustco, MIL (Investments) SA, Azadi Bachao Andolan, Vodafone Tax Controversy, International Taxation, Tax Treaties

12.

Re: Comments on the Draft Rules for the Grant of Foreign Tax Credits Under the Indian Income Tax Act, 1961

Number of pages: 8 Posted: 29 Apr 2016 Last Revised: 13 Feb 2017
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 53 (411,102)

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Foreign Tax Credit, Relief from Double Taxation, Government of India, Ministry of Finance, Central Board of Direct Taxes, Income Tax Act 1961, Base Erosion and Profit Shifting, BEPS, recapture of losses, excess foreign tax credit, international taxation

13.

‘Company’ and ‘Shares’ Under the 2016 India-Mauritius Protocol and the U.N. Model Treaty

Tax Notes International, Vol. 83, No. 6, 2016
Number of pages: 4 Posted: 21 Aug 2016 Last Revised: 13 Feb 2017
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 52 (414,643)

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tax avoidance, tax treaties, Base Erosion and Profit Shifting, India, Mauritius, United Nations, Model Tax Convention, OECD

14.

TP or Not TP: Examining the Applicability of the Arm’s Length Principle to Inter-Company Equity Financing Transactions

BULLETIN FOR INTERNATIONAL TAXATION SEPTEMBER 2013
Number of pages: 9 Posted: 24 Apr 2015 Last Revised: 13 Oct 2015
Dhruv Sanghavi and Christian Schmidt
affiliation not provided to SSRN and Heidelberg University - Institute for Finance and Tax Law
Downloads 42 (452,656)

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transfer pricing, arm's length principle, tax treaties, inter-company financing, Shell

15.

Ruminating over Equalisation Levies

Number of pages: 3 Posted: 10 Jun 2019
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 37 (474,154)

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Digital Economy, Equalisation Levy, India, Tax, Tax Treaties, Digitalisation, BEPS, OECD

16.

Forgotten Commentary on Article 21 of the (1977-2017) OECD Model Concerning Dual Residents: Original Intention of Article 4(1), 2nd Sentence?

Number of pages: 19 Posted: 09 Nov 2018
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 35 (483,178)
Citation 1

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OECD Model Tax Convention, Resident, Dual Residents, Article 4, Article 21, OECD Commentary, Interpretation of Tax Treaties

17.

The Curious Case of the Indian Dividend Distribution Tax – Inverse Split-Rates on Corporate Profits? Or Source-Agnostic Levy?

Number of pages: 4 Posted: 26 Aug 2019
Dhruv Sanghavi
affiliation not provided to SSRN
Downloads 31 (502,460)

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Tax policy, tax law design, dividends, secondary taxes, corporate taxation, dividend distribution tax, international tax, taxation