“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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Sharun Salvi
- Mar 6
- 6 min
Beyond the Transaction: (Mis)application of the Principle Purpose Test
Author analyzes the confrontational approach of tax authorities towards foreign investment in India, focusing on the principle purpose test.
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