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Article
Taxing Offshore Transactions in India and the Territoriality Clause - A case for substantial constitutional limitations on Indian Parliament's power to retrospectively amend the Income Tax Act
International Tax Journal (2014)
  • Khagesh Gautam, O.P. Jindal Global University
Keywords
  • International Taxation,
  • Capital Gains Tax,
  • Offshore Transactions,
  • Vodafone,
  • Supreme Court of India,
  • Indian Income Tax Act,
  • Territoriality,
  • Article 245,
  • Constitution of India
Publication Date
July, 2014
Citation Information
Khagesh Gautam. "Taxing Offshore Transactions in India and the Territoriality Clause - A case for substantial constitutional limitations on Indian Parliament's power to retrospectively amend the Income Tax Act" International Tax Journal Vol. 40 Iss. 4 (2014)
Available at: http://works.bepress.com/khagesh_gautam/4/