A Paradigm Shift of Residence Rules

Type

Journal

Author

Sharma, S. (Shailendra); Cardozo, J.

Country

India

Published Date

January 19, 2012

Issue

Asia-Pacific Tax Bulletin 2012 (Volume 18), No. 1

DOI

https://doi.org/10.59403/3f8eadw

Document

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The proposed Direct Taxes Code in India includes changes to the tax residence rules. The authors analyse the proposed changes and the potential impact on taxpayers.

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A Paradigm Shift of Residence Rules