CAPITAL GAINS TAX AVOIDANCE IN DIGITAL ERA: POSITION OF INDIAN TAX TREATIES POST BEPS ACTION PLAN WITH SPECIAL REFERENCE TO SANOFI’S CASE

AUTHOR – KUMAR RISHAV, STUDENT AT SCHOOL OF LAW CHRIST UNIVERSITY, BANGALORE

BEST CITATION – KUMAR RISHAV, CAPITAL GAINS TAX AVOIDANCE IN DIGITAL ERA: POSITION OF INDIAN TAX TREATIES POST BEPS ACTION PLAN WITH SPECIAL REFERENCE TO SANOFI’S CASE, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 4 (1) OF 2024, PG. 515-525, APIS – 3920 – 0001 & ISSN – 2583-2344

INTRODUCTION

The taxation of capital gains holds significant importance within the realm of international tax treaties, as it pertains to the distribution of taxing authority among participating nations about the profits generated from the transfer or transfer of assets. This article explores the regulation of capital gains taxation in Double Taxation Avoidance Agreements (DTAAs) between India and other countries, with a specific focus on two different models used in these agreements.