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Tax avoidance and limitation of benefit

Shukla, Gaurav and Ghosh, Jayanta (2015) Tax avoidance and limitation of benefit. Indian Journal of Tax Law, 2 . pp. 1-20. ISSN NA

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Double taxation avoidance convention (hereinafter DTAC) between two States is one of the instruments to enhance bilateral trade and commerce. DTAC are having two aims, first is to eliminate double taxation and second to check tax avoidance. This article focuses on one of the methods for eliminating tax avoidance, popularly known as Limitation of Benefit (hereinafter LOB). The LOB method discussed in this article may help the readers to understand the menace of tax avoidance, technicalities of the method, and how the LOB clause in DTAC can help the exchequer to restrict the practices leading to revenue loss with the help of tax avoidance methods.

Item Type: Journal Article
Subjects: H Social Sciences > HJ Public Finance
K Law > K Law (General)
Divisions: School of Law and Social Sciences (SoLaSS)
Depositing User: Ms Shalni Sanjana
Date Deposited: 27 Jun 2022 00:20
Last Modified: 27 Jun 2022 00:20

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