Beating the BEAT Provisions: Invoking the non-discrimination clause of India-US DTAA


My article on the newly introduced 'base erosion and Anti-abuse tax' (BEAT) provisions in the US Tax Code recently got published in the Indian Journal of Tax Law

In this Article, I have tried to analyze the aforementioned in light of the non-discrimination clause between India and the United States. 

The link for the article is here. Comments and suggestions solicited. 

Additionally, there are many interesting reads published by them that can be accessed here.

Hope you have a great read! 




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