Cookies Policy

This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies.

I accept this policy

Find out more here

Bilateral Tax Treaties: a Review of Indian Laws

Brill’s MyBook program is exclusively available on BrillOnline Books and Journals. Students and scholars affiliated with an institution that has purchased a Brill E-Book on the BrillOnline platform automatically have access to the MyBook option for the title(s) acquired by the Library. Brill MyBook is a print-on-demand paperback copy which is sold at a favorably uniform low price.

Access this chapter

+ Tax (if applicable)

Chapter Summary

The chapter traces the evolution of tax treaties and the importance of these treaties in international law and analyzes the link between the need for economic development and promoting foreign direct investment (FDI). It, then draws the tax structure prevalent in India before the New Industrial Policy (NIP) and the importance of the Indian domestic laws in promoting Bilateral Tax Treaties (BTTs). The provisions dealing with the scope and applicability, methods adopted to eliminate double taxation, etc., that are enunciated in the BTTs to highlight the salient features of the Indian BTTs are also discussed. Finally, the chapter emphasizes the implications of such treaties for India, which could be applicable to any developing country and suggests that no foreign investment would be beneficial to the economy unless the laws and policies are made stringent and failing which it shall have negative impact on economic growth.

Keywords:Bilateral Tax Treaties (BTTs); economic development; foreign direct investment (FDI); Indian domestic laws; international law; New Industrial Policy (NIP); tax treaties



Can't access your account?
  • Tools

  • Add to Favorites
  • Printable version
  • Email this page
  • Recommend to your library

    You must fill out fields marked with: *

    Librarian details
    Your details
    Why are you recommending this title?
    Select reason:
    India and International Law, Volume 2 — Recommend this title to your library
  • Export citations
  • Key

  • Full access
  • Open Access
  • Partial/No accessInformation