DBA-Kommentar

Literatur: Desai/D’Souza, India: Foreign Investment with Special Reference to Mauritius, Asia-Pacific Tax Bulletin 1997, S. 60 ff.; Divan/Ramchandran, Doing business in India, in: Finney/Dixon (Ed.), Tolley’s International Tax Planning, Croydon 1996, S. 8-01 ff.; Ganguly, India: Consultancy or Professional Services Rendered Abroad by Indian Enterprises – Some Tax Problems Which May Be Encountered, Asia-Pacific Tax Bulletin 1996, S. 175 ff.; Govind, Besteuerung ausländischer Investoren in Indien, IStR 1995, S. 423 ff.; ders., India: Recent Tax Treaty Developments, Asia-Pacific Tax Bulletin 1996, S. 111 ff.; ders., India: Advance Tax Rulings for Non-residents. Asia-Pacific Tax Bulletin 1996, S. 135 ff.; ders., Important Fiscal and Tax Changes in India in 1995, Intertax 1996, S. 1941 ff.; ders., India; Investigation of Tax and Other Fiscal Evasion, Asia-Pacific Tax Bulletin 1996, S. 351 ff.; ders., India: Taxation of Dividend Income, Asia-Pacific Tax Bulletin 1996, S. 323 ff.; ders., Wirtschaftliche Reformen in Indien, IStR 1997, S. 166 ff.; ders., Das neue deutsch-indische DBA – die indische Perspektive, IStR 1997, 652 ff.; Grotherr, Besteuerung der deutsch-indis...