Economic reforms :income tax without borders

Raghu, G and Ramesh (2014) Economic reforms :income tax without borders. Journal of Media and Social Development, 2 (4). pp. 86-95. ISSN 2320-8244

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The concept of global village has spread far and wide almost dissolving national boundaries. A vast majority of countries levy tax on income earned by their residents from sources inside and outside their own territory, which means that they apply the “worldwide income principle” which otherwise is called income tax without borders. This concept of borderless taxation or cross border taxation has gained currency due to the emergence of multinational companies. Many issues like Transfer Pricing Place of Permanent Establishment, Double Taxation Treaty, U N Model Vienna Convention and other key issues are the result of debate on Taxation without Borders. These cross border transaction or taxation without borders from Indian perspective has, in recent past, haveresulted in unsettling quite a few revenue officials as well as tax professionals. The present paper looks at the concept of tax without borders and its dimensions. This point of view paper tries to look into the debate with regard to the cross border taxation within the framework of Indian polity.

Item Type: Article
Uncontrolled Keywords: Borderless Taxation, Double Taxation, Constitution, Judiciary
Subjects: L LAW > LAW
Divisions: Department of > Law
Depositing User: Dr Raju C
Date Deposited: 26 Feb 2021 11:31
Last Modified: 10 Feb 2023 05:16

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