ASLI Working Paper Series

Publication Title International Tax Planning from an Indian Perspective: Contracts, Status and the Judiciary
Publisher Asian Law Institute
Series WPS040
Publication Date Oct 2017
Author/Speaker Nigam Nuggehalli
This paper discusses the English and the Indian judicial approach towards tax avoidance and the ability of the taxpayers to determine their tax status through contracts. The English judiciary, beginning with the Westminster decision, has leaned towards respecting the contractual autonomy of a taxpayer to arrange his commercial activities in such a way that his taxes are minimised. The Indian courts have followed the example of their English counterparts in decisions such as the Azadi Bachao Andolan case. In the international tax arena, the judicial approaches towards tax avoidance in the United Kingdom and in India demonstrate the importance of contractual arrangements in reducing the tax liabilities of multinational corporations.
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