Dhruv Sanghavi, Author at Kluwer International Tax Blog

The Curious Case of the Indian Dividend Distribution Tax – Inverse Split-rates on Corporate Profits? Or a Source-agnostic Levy?

Dhruv Sanghavi/August 22, 2019 /Leave a comment

In this blog, I shall examine the policy and characteristics underlying the split-rate system of taxing corporate profits/income. I shall also discuss the issue whether the Indian Dividend Distribution Tax (DDT) represents an inverse split-rate applied to corporate profits/income, or if it is merely an independent levy, which is source-agnostic. Split-rates and their role in…

Digitalization, Equalization levy, India, Tax Treaties

Ruminating over Equalisation Levies

Dhruv Sanghavi/May 23, 2019May 23, 2019 /Leave a comment

There has been much brouhaha about equalization levies in the context of the digital economy. One of the hotly debated issues is whether such levies are covered by tax treaties at all. In this post, I should like to reflect over this issue as objectively as possible. I shall not, however, delve into issues of…