Making International Tax Law: Analysing Tax Jurisprudence in India

Abstract

An analysis of the tax jurisprudence in India gives a feeling that the developing countries are fully aware of the revenue implications of the international tax rules. This thought is particularly important since the theoretical basis of international taxation (principles) remains unsettled. It would seem that the courts in India have been careful in working these principles—to balance the revenue interests with the inflow of FDI. On a closer analysis of some of these cases, it becomes evident that the national courts may be less cognisant about the principles and the role the courts are expected to play within the international tax regime.