SBS Wiki E Journal Aprl 2015
Key Topics Covered: Special Topic – Undisclosed Foreign Income And Assets (Imposition of Tax) Bill,
Source And Residence Based Taxation And Their Relevance In Double Taxation
Income or profits which result from international activities such as cross border investment may be
Undisclosed Foreign Income And Assets (Imposition Of Tax) Bill, 2015
Background: The Finance Minister, in his budget speech, while acknowledging the limitations under the existing