Download This PaperConcentrix: 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: 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
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