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Double Taxation Concept

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CONCEPT OF DOUBLE TAXATION: Double taxation is an unintended consequence of tax legislation which is generally seen as a negative element of a taxation system, and at the same time countries world over try to avoid it whenever possible, for example by providing reduced withholding tax rates or by providing obligatory corresponding adjustment in case of transfer pricing situation. International taxation issues deals with mainly two concepts which are also fundamental causes of international juridical double taxation. These two concepts are known as the ( I) concept of source and (II) the concept of residence. Both concepts arise from respective domestic tax laws, which distinguish between two types of taxpayers one are the non-residents and …show more content…

Under the Income Tax Act 1961 of India, there are two provisions, Section 90 and Section 91, provide specific relief to taxpayers to save them from double taxation. Section 90 is for taxpayers who have paid the tax to a country with which India has signed DTAA, while Section 91 provides relief to tax payers who have paid tax to a country with which India has not signed any DTAA. Thus India gives relief to both kinds of …show more content…

CONCLUSION: The rule against Double Jeopardy and Double Taxation stipulates that no one may be put in peril twice for the same offence and no one should be taxed twice for the same income respectively. This concept has the origin in the “Natural Justice System” for the protection of integrity of the “Criminal and civil Justice System”. The concept of Double Jeopardy and Double Taxation follows the rule of the land. But it is to be noted that there are some restrictions too in the Indian laws related to Double Jeopardy and Double Taxation. Here, I wish Judges play their role more actively, they have to keep in mind of those offences which constitute the same offence & those too which do not. But it is clear in the study that if a person has been prosecuted for an offence but acquitted, then only he can be prosecuted for the same offence again &

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