Treaty Definition – Article 2 of Vienna Convention on Law of Treaties, 1969 defines “Treaty” as – “Treaty” means an international agreement concluded between States in written form and governed by international law, whether embodied in a single instrument or in two or more related instruments and whatever its particular designation In other words, the … Read more
Double Taxation and Connecting Factors – Jurisdictional Double Taxation, Economic Double Taxation and Tax Neutrality – Capital Export Neutrality, Capital Import Neutrality, Nationality Neutrality Taxability of a foreign entity /taxpayer, in any country depends upon the : – a) Residence of Taxpayer – Generally, resident are taxable on their global income, while the non resident … Read more
What is International Tax Law? International tax law , in the context of taxation , are the laws, which apply to tax income from activities, that takes place in two or more countries. International tax law, can be found in either of the following : – International Tax Agreements – What are International Tax Agreements … Read more