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Double taxation: Revision history


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  • curprev 17:5817:58, 13 July 2020Khushicjain talk contribsm 27,284 bytes +499 There are two types of Double Taxation - Jurisdictional Double Taxation & Economic Double Taxation. In the first one, when source rule overlaps, tax is imposed by two or more countries as per their domestic laws in respect of the same transaction, income arises or deemed to arise in their respective jurisdictions. In the latter one,when same transaction, item of income or capital is taxed in two or more states but in hands of different person, double taxation arises.<ref>income tax india</ref> undo Tag: Visual edit

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