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Influence of Double Taxation Avoidance Agreements on FDI: A Critical Review

VISION: Journal of Indian Taxation

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Field Value
 
Title Influence of Double Taxation Avoidance Agreements on FDI: A Critical Review
 
Creator Ahuja, Neyati; Assistant Professor, Shri Ram College of Commerce, University of Delhi
 
Subject Double Taxation Avoidance Agreements, Renegotiation, Opposing Effect, Double Taxation Relief
 
Description In the past few decades, the prime considerations for FDI like degree of openness are becoming more or less same for all economies. It is the policy factors like taxation which have now become significant for investment decisions. In this respect one of the major issues is double taxation. This paper attempts to cover various aspects in relation to double taxation including tax treaties, unilateral and bilateral relief and above all the benefits and cost associated with signing a tax treaty. The review of literature conducted in respect of developed, developing and OECD nations highlights few important aspects in the context of Double Taxation Avoidance Treaties: age of treaty, treaty renegotiation, influence of regional peers and the country specific factors like income. This paper also discusses the case of India-Mauritius tax treaty which has been a debatable issue for long.
 
Publisher Journal Press India
 
Date 2015-11-23
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.myresearchjournals.com/index.php/VISION/article/view/5723
10.17492/vision.v2i1.6597
 
Source VISION : Journal of Indian Taxation; Vol 2, No 1 (2015)
2347-4475
 
Language eng
 
Relation http://www.myresearchjournals.com/index.php/VISION/article/view/5723/5248