The Limited Force of Attraction Rule

Journal
Mehta, A. (Amar)
Asia-Pacific Tax Bulletin 2015 (Volume 21), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, provides an analysis of the limited force of attraction rules of article 7(1) of the UN Model Convention and the Indian case law on the matter.