{"id":"https://openalex.org/W4392431397","doi":"https://doi.org/10.18231/j.jmra.2024.008","title":"International double taxation: Interpretation in the Indian context and general mitigation Measures","display_name":"International double taxation: Interpretation in the Indian context and general mitigation Measures","publication_year":2024,"publication_date":"2024-03-04","ids":{"openalex":"https://openalex.org/W4392431397","doi":"https://doi.org/10.18231/j.jmra.2024.008"},"language":"en","primary_location":{"id":"doi:10.18231/j.jmra.2024.008","doi":"https://doi.org/10.18231/j.jmra.2024.008","is_oa":true,"landing_page_url":"https://doi.org/10.18231/j.jmra.2024.008","pdf_url":"https://jmra.in/archive/volume/11/issue/1/article/16026/pdf","source":{"id":"https://openalex.org/S4210214916","display_name":"Journal of Management Research and Analysis","issn_l":"2394-2762","issn":["2394-2762","2394-2770"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Research and Analysis","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jmra.in/archive/volume/11/issue/1/article/16026/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5118214743","display_name":"Vikram Karuna","orcid":"https://orcid.org/0000-0001-5923-2306","observed_orcids":["https://orcid.org/0000-0001-5923-2306"]},"institutions":[{"id":"https://openalex.org/I2801696903","display_name":"Rajiv Gandhi National University of Law","ror":"https://ror.org/017vj9b48","country_code":"IN","type":"education","lineage":["https://openalex.org/I2801696903"]}],"countries":["IN"],"is_corresponding":true,"raw_author_name":"Vikram Karuna","raw_affiliation_strings":[", Sidhuwal, Punjab, India","Rajiv Gandhi National University of Law, Sidhuwal, Punjab, India"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":", Sidhuwal, Punjab, India","institution_ids":[]},{"raw_affiliation_string":"Rajiv Gandhi National University of Law, Sidhuwal, Punjab, India","institution_ids":["https://openalex.org/I2801696903"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5118214743"],"corresponding_institution_ids":["https://openalex.org/I2801696903"],"apc_list":null,"apc_paid":null,"fwci":0.4907,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.59132966,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"11","issue":"1","first_page":"41","last_page":"45"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9937000274658203,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.00570000009611249,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-double-taxation","display_name":"international double taxation","score":0.9869999885559082},{"id":"https://openalex.org/keywords/tax-treaties","display_name":"tax treaties","score":0.8209999799728394},{"id":"https://openalex.org/keywords/treaty-interpretation","display_name":"treaty interpretation","score":0.7409999966621399},{"id":"https://openalex.org/keywords/permanent-establishment","display_name":"permanent establishment","score":0.7329999804496765},{"id":"https://openalex.org/keywords/exemption-method","display_name":"exemption method","score":0.9419999718666077},{"id":"https://openalex.org/keywords/credit-method","display_name":"credit method","score":0.8870000243186951},{"id":"https://openalex.org/keywords/indian-tax-law","display_name":"Indian tax law","score":0.6610000133514404},{"id":"https://openalex.org/keywords/french-tax-law","display_name":"French tax law","score":0.5040000081062317},{"id":"https://openalex.org/keywords/case-law","display_name":"case law","score":0.5139999985694885}],"concepts":[{"id":"https://openalex.org/C527412718","wikidata":"https://www.wikidata.org/wiki/Q855395","display_name":"Interpretation (philosophy)","level":2,"score":0.7060912847518921},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6553463339805603},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.40826618671417236},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.36414381861686707},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.36141031980514526},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3379520773887634},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.3339294493198395},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.2703312039375305},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.16907748579978943},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.13502079248428345},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.06964373588562012}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18231/j.jmra.2024.008","doi":"https://doi.org/10.18231/j.jmra.2024.008","is_oa":true,"landing_page_url":"https://doi.org/10.18231/j.jmra.2024.008","pdf_url":"https://jmra.in/archive/volume/11/issue/1/article/16026/pdf","source":{"id":"https://openalex.org/S4210214916","display_name":"Journal of Management Research and Analysis","issn_l":"2394-2762","issn":["2394-2762","2394-2770"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Research and Analysis","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.18231/j.jmra.2024.008","doi":"https://doi.org/10.18231/j.jmra.2024.008","is_oa":true,"landing_page_url":"https://doi.org/10.18231/j.jmra.2024.008","pdf_url":"https://jmra.in/archive/volume/11/issue/1/article/16026/pdf","source":{"id":"https://openalex.org/S4210214916","display_name":"Journal of Management Research and Analysis","issn_l":"2394-2762","issn":["2394-2762","2394-2770"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Research and Analysis","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4392431397.pdf","grobid_xml":"https://content.openalex.org/works/W4392431397.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W1579186491","https://openalex.org/W6604135997","https://openalex.org/W6814398921"],"related_works":["https://openalex.org/W4390948394","https://openalex.org/W2255645147","https://openalex.org/W3212670636","https://openalex.org/W7065292560","https://openalex.org/W7010720896","https://openalex.org/W4319876427","https://openalex.org/W2770972201","https://openalex.org/W7128682947","https://openalex.org/W1565717221","https://openalex.org/W4412987672"],"abstract_inverted_index":{"International":[0],"Double":[1],"Taxation":[2],"poses":[3],"a":[4],"complex":[5],"challenge":[6],"with":[7,139],"diverse":[8],"interpretations,":[9,175],"especially":[10],"in":[11,44,96,116,134,169,194],"the":[12,18,106,109,117,128,140,145,170],"Indian":[13,64,88,171],"context.":[14],"This":[15,160],"paper":[16,72,107],"investigates":[17],"nuances":[19],"of":[20,111,150],"double":[21,27,45,114,136,167],"taxation,":[22,137],"focusing":[23],"on":[24,157],"legal":[25,174],"principles,":[26,52],"taxation":[28,46,98,115,168],"avoidance":[29],"agreements":[30],"(DTAAs),":[31],"and":[32,37,50,55,63,81,178,191],"their":[33,85],"implications":[34],"for":[35,183],"residents":[36],"permanent":[38],"establishments.":[39],"It":[40,120,181],"analyzes":[41],"India's":[42],"engagement":[43],"treaties,":[47],"considering":[48],"monistic":[49],"dualistic":[51],"legislative":[53],"processes,":[54],"recent":[56],"judicial":[57],"developments.":[58],"Case":[59],"studies":[60],"from":[61],"French":[62],"courts":[65],"offer":[66],"insights":[67],"into":[68],"treaty":[69,176],"interpretation.":[70],"The":[71,148],"examines":[73],"relief":[74,125,142,151],"methods":[75,126],"such":[76],"as":[77],"Exemption,":[78],"Credit,":[79],"Tax-sparing,":[80],"Expense":[82],"Deduction,":[83],"emphasizing":[84],"application":[86],"within":[87],"tax":[89],"treaties.":[90],"Notably,":[91],"Permanent":[92],"Establishment":[93],"(PE)":[94],"significance":[95],"international":[97,113,166,195],"is":[99,131],"explored":[100],"through":[101],"relevant":[102],"case":[103],"law.":[104],"Conclusively,":[105],"underscores":[108],"importance":[110],"addressing":[112],"globalized":[118],"era.":[119],"argues":[121],"that":[122],"while":[123],"various":[124],"exist,":[127],"Exemption":[129],"method":[130,152],"most":[132],"effective":[133,190],"mitigating":[135],"contrasting":[138],"partial":[141],"provided":[143],"by":[144],"Credit":[146],"method.":[147],"choice":[149],"varies":[153],"across":[154],"nations":[155],"based":[156],"financial":[158],"considerations.":[159],"comprehensive":[161],"exploration":[162],"contributes":[163],"to":[164,187],"understanding":[165],"context,":[172],"highlighting":[173],"dynamics,":[177],"mitigation":[179],"measures.":[180],"advocates":[182],"harmonizing":[184],"global":[185],"approaches":[186],"achieve":[188],"more":[189],"equitable":[192],"solutions":[193],"taxation.":[196]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2024-03-05T00:00:00"}
