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

7 Pages Posted: 8 Feb 2022

Date Written: November 29, 2021

Abstract

This article analyses critically the interpretation of the MFN clause in the NL-India tax treaty. It sounds a note of caution against following the Delhi High Court's decision in the case of Concentrix.

Keywords: Tax Treaties, interpretation, Tax Law, MFN, International Tax

JEL Classification: K34

Suggested Citation

Janssen-Sanghavi, Dhruv, Concentrix: A Critical Review of the Delhi High Court's Ruling On the Interpretation of the India-Netherlands Tax Treaty (November 29, 2021). Tax Notes International, Volume 104, Number 9, November 29, 2021, Available at SSRN: https://ssrn.com/abstract=3997048

Dhruv Janssen-Sanghavi (Contact Author)

Maastricht University, Faculty of Law ( email )

P.O. Box 616
Maastricht, 6200
Netherlands

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