Re: Comments on the Draft Rules for the Grant of Foreign Tax Credits Under the Indian Income Tax Act, 1961
8 Pages Posted: 29 Apr 2016 Last revised: 13 Feb 2017
Date Written: April 26, 2016
This article is a response to draft rules for the grant of foreign tax credits published by the Indian Ministry of Finance on 18 April 2016, inviting comments from stakeholders and the general public.
Keywords: 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
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