Which one of the following situations best reflects “Indirect Transfers” often talked about in media recently with reference to India? - Study24x7
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Dev kumar
10 Oct 2023 10:11 AM study24x7 study24x7

Which one of the following situations best reflects “Indirect Transfers” often talked about in media recently with reference to India?

A

An Indian company investing in a foreign enterprise and paying taxes to the foreign country on the profits arising out of its investment

B

A foreign company investing in India and paying taxes to the country of its base on the profits arising out of its investment

C

An Indian company purchases tangible assets in a foreign country and sells such assets after their value increases and transfers the proceeds to India

D

 A foreign company transfers shares and such shares derive their substantial value from assets located in India

UPSC
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