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Researcher

Sanghavi, D.

Assistant Professor

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  1. 2019
  2. Published
    Sanghavi, D. (Author). (2019). Ruminating over Equalisation Levies. Web publication/site, Deventer: Wolters Kluwer. Retrieved from http://kluwertaxblog.com/2019/05/23/ruminating-over-equalisation-levies/
  3. Published
    Sanghavi, D., Julia Uchanska, & Pal Sovag (2019). Re: Public Consultation Document: Addressing the Tax Challenges of the Digitalisation of the Economy.
  4. 2018
  5. Published
    Sanghavi, D. (2018). Structural issues in the income tax treaty network: Towards a coherent framework. Enschede: Ipskamp Printing BV.
  6. 2017
  7. Published
    Sanghavi, D. (2017). BEPS Hybrid Entities Proposal: A slippery slope, especially for developing countries. Tax Notes International, 85(4), 357-362.
  8. 2016
  9. Published
    Sanghavi, D. (2016). ‘Company’ and ‘Shares’ Under the 2016 India-Mauritius Protocol and The U.N. Model Treaty. Tax Notes International, 83(6), 509-511.
  10. Published
    Sanghavi, D. (Author). (2016). Article-by-article Overview by Dhruv Sanghavi. Web publication/site, Maastricht: Maastricht University.
  11. Published
    Sanghavi, D. (2016). Found in translation: the correct interpretation of 'Secret Formula or Process' in India's tax treaties. British Tax Review, (4), 411-415.
  12. Published
    Sanghavi, D. (2016). Income from immovable property - Preserving the situs and the permanent establishment principles. British Tax Review, 3, 339-366.
  13. Published
    Sanghavi, D. (2016). Rajkumar and others v Union of India and others: Commentary. International Tax Law Reports, 18(6), 796-801.
  14. Published
    Sanghavi, D. (2016). Re: “Comments on draft rules for granting Foreign Tax Credit”. TaxSutra.
  15. Published
    Sanghavi, D. (2016). The Interaction of Articles 6, 7 and 21 of the 2014 OECD Model Tax Convention: A Historical Analysis. Intertax, 44(8-9), 651-656.
  16. Published
    Sanghavi, D. (2016). The Proposed Tiebreaker Rule in OECD/G20 BEPS Action 6: A Critical Examination of the Possible Motives and Means, and a Potential Alternative. Bulletin for International Taxation, 70(9), 520-525.
  17. 2015
  18. Published
    Sanghavi, D. (2015). Vodafone Transfer Pricing Decision: A Mistake of Judgment. Intertax, 43(5), 428-436.
  19. 2014
  20. Published
    Sanghavi, D. (2014). Tax treaty entitlement issues concerning dual residents. Intertax, 42(10), 604-614.
  21. 2013
  22. Published
    Sanghavi, D., & Schmidt, C. J. (2013). TP or not TP: Examining the applicability of the arm's length principle to inter-company equity financing transactions. Bulletin for International Taxation, 67(9), 497-505.

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