Abstract
Abstract This chapter focuses on the Indian perspective of international tax law. India collaborates on various initiatives on matters related to the OECD’s tax policy formulation, and is an important contributor to a range of OECD standard-setting activities. India, as a member of the Inclusive Framework, is committed to implementing the Base Erosion and Profit Shifting (BEPS) Project and has introduced several measures recommended in the BEPS Action Plans in its tax law. However, to the concern of the global investor community, the Indian tax authorities have, on various occasions, acted in ways that have given rise to unprecedented controversies in the field of tax law which has raised questions about India’s commitment to investors as well as to its treaty obligations. The chapter also provides an overview of income tax law in India as well as its interplay with its treaty obligations.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
