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Vodofone Voodoo

13 Pages Posted: 22 Oct 2012  

Date Written: August 27, 2012

Abstract

Extra territorial legislation to tax capital gains arising out of transfer of shares of foreign companies abroad is untenable.

Keywords: capital gains, international taxation

JEL Classification: H26

Suggested Citation

Rangarajan, Justice T.N.C., Vodofone Voodoo (August 27, 2012). Available at SSRN: https://ssrn.com/abstract=2163337 or http://dx.doi.org/10.2139/ssrn.2163337

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