“X” Marks the Spot: Determining the Situs of Virtual Digital Assets to Tax Non-Residents
Per author, VDA transactions should be treated either under capital gains or as business income, as applicable.
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Avar Lamba, Shubhit Shokeen
- Jan 12, 2022
- 6 min
Charitable Institutions - Legal Equivocation
Section 11(1)(d) tends to dilute the script of law by dissolving the thin line between permissible tax mitigation and tax avoidance.
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