Direct Tax Code 2009: Fate of FDI-Flow through Indo-Mauritius DTAA?

Authors

  • Sudipta Sarkar Deptt. of Commerce, Kalyani Mahavidyalaya, Kalyani, Nadia, West Bengal

DOI:

https://doi.org/10.33516/maj.v45i6.451-456p

Abstract

A paradigm change is going to take place very shortly in the Indian Tax system with the release of the draft Direct Tax Code 2009. The code contains such changes in the existing tax system, that it is claimed that it will reduce the FDIflow into India from Mauritius.

The paper makes a comparative analysis of different provisions of the Income Tax Act 1961 and the proposed DTC 2009 in regard to tax treaty and income from different sources by a non-resident to assess how far the claim is justified from income tax point of view.

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Published

2010-06-01

How to Cite

Sarkar, S. (2010). Direct Tax Code 2009: Fate of FDI-Flow through Indo-Mauritius DTAA?. The Management Accountant Journal, 45(6), 451–456. https://doi.org/10.33516/maj.v45i6.451-456p

Issue

Section

Role of Cost and Management Accountants under Direct Tax Code