Prohibition against Double Taxation: A Wavering Principle in Indian Tax Jurisprudence

ITR's Taxation Tribunal Reports, (2014) 36 ITR(T) (Journal) 21-37.

17 Pages Posted: 17 Dec 2014

Date Written: December 1, 2014

Abstract

In the ever-growing tide of international tax literature, the issue which figures the most is prohibiting/relieving double taxation. It is only ironical that this issue which finds itself as the center-stage of international tax arena is not just neglected but instead more-often-than-not rejected as a relevant consideration in the application of the fiscal enactments in the domestic tax regime.

This article examines the legal position of the principle of prohibition of double taxation in interpretation and the application of fiscal statutes in India.

Keywords: Double Taxation, India, Statutory Interpretation, Fiscal Statutes

JEL Classification: H21, H29, K34

Suggested Citation

Jain, Tarun, Prohibition against Double Taxation: A Wavering Principle in Indian Tax Jurisprudence (December 1, 2014). ITR's Taxation Tribunal Reports, (2014) 36 ITR(T) (Journal) 21-37., Available at SSRN: https://ssrn.com/abstract=2509069

Tarun Jain (Contact Author)

Supreme Court of India ( email )

New Delhi
India

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