Proceedings of 7th Asia-Pacific Business Research Conference
25 - 26 August 2014, Bayview Hotel, Singapore ISBN: 978-1-922069-58-0
Double Tax Avoidance Agreements: Consequential
Taxability
Harsh Pathak1
For any government, the consideration at the time of entering into a
DTAA is that the benefit of international trade as an outcome of the
DTAA has to outweigh the fiscal loss due to the benefit given to a tax
payer to be liable for tax only in one country. At this time and age where
borders are fading, leading to increasing international trade, enabling
movement of goods, services and capital, the obstacle of double-taxation
has to be risen above for strong economic relations, which is essential
for economic sustainability of any nation. Therefore, claims of double tax
have to be negotiated at the cost of the legitimate right of fiscal
jurisdiction of a nation, in larger interest.
Field of Research: Business Law
1
Dr. Harsh Pathak, MBA, LLB., PhD, Advocate Supreme Court of India
Email: law.delhi@gmail.com, info@harshpathak.com