Taxation of Business Alliances in India: A Practitioner’s Guide

Journal
Sen, R.
India
Bulletin for International Taxation 2011 (Volume 65), No. 2
PriceUSD 45

The author, in this article, explains the principles underlying the tax treatment of strategic business alliances in India through a list of explanatory criteria. These may be used by practitioners to anticipate the tax consequences of potential strategic business alliances and to ensure that a predetermined outcome is obtained.