Kluwer International Tax Blog- Budget 2021: India Defines “Liable to Tax” – Will It Facilitate or Fuel the Debate on Interpretation of Tax Treaties?
February 16, 2021
Mukesh Butani, Seema Kejriwal, Ajitesh Dayal Singh (BMR Legal) Introduction India’s 2021 Finance Bill proposes to add a definition of “liable to tax” in its domestic direct tax