Dhruv Janssen-Sanghavi

Maastricht University, Faculty of Law

Assistant Professor

P.O. Box 616

Maastricht, 6200

Netherlands

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 20,163

SSRN RANKINGS

Top 20,163

in Total Papers Downloads

3,542

SSRN CITATIONS

5

CROSSREF CITATIONS

4

Scholarly Papers (18)

1.

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 Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 451 (89,564)
Citation 1

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

2.

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 Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 432 (94,127)

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

3.

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 Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 407 (100,922)

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

4.

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 Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 391 (105,665)

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

5.

Concentrix: A Critical Review of the Delhi High Court's Ruling On the Interpretation of the India-Netherlands Tax Treaty

Tax Notes International, Volume 104, Number 9, November 29, 2021
Number of pages: 7 Posted: 08 Feb 2022
Dhruv Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 326 (129,193)

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Tax Treaties, interpretation, Tax Law, MFN, International Tax

6.

Tax Treaty Entitlement Issues Concerning Dual Residents

Number of pages: 11 Posted: 24 Apr 2015
Dhruv Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 266 (159,408)

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

7.

Vodafone Transfer Pricing Decision: A Mistake of Judgment

Number of pages: 9 Posted: 24 Apr 2015 Last Revised: 27 Apr 2016
Dhruv Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 179 (230,547)

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8.

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 Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 177 (232,780)

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

9.

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 Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 161 (252,138)

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environmental law, air pollution, sustainable development

10.

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 Janssen-Sanghavi, Julia Uchańska and Pál Sóvág
Maastricht University, Faculty of Law, Maastricht University, Faculty of Law, Students and Maastricht University, Faculty of Law, Students
Downloads 148 (270,055)
Citation 7

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

11.

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 Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 112 (332,366)

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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

12.

The GAAR Dimension of Anti-Avoidance: Possibilities in India

TPIR, 08/09
Number of pages: 9 Posted: 24 Apr 2015
Dhruv Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 105 (347,200)

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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

13.

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 Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 80 (411,014)
Citation 1

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

14.

Ruminating over Equalisation Levies

Number of pages: 3 Posted: 10 Jun 2019
Dhruv Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 75 (426,248)

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

15.

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 Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 63 (467,027)

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

16.

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 Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 61 (474,507)

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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

17.

‘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 Janssen-Sanghavi
Maastricht University, Faculty of Law
Downloads 59 (482,127)

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

18.

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 Janssen-Sanghavi and Christian Schmidt
Maastricht University, Faculty of Law and Heidelberg University - Institute for Finance and Tax Law
Downloads 49 (523,467)

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