Research output

Found in translation: the correct interpretation of 'Secret Formula or Process' in India's tax treaties

Research output: Contribution to journalArticleAcademicpeer-review

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Found in translation: the correct interpretation of 'Secret Formula or Process' in India's tax treaties. / Sanghavi, Dhruv.

In: British Tax Review, No. 4, 2016, p. 411-415.

Research output: Contribution to journalArticleAcademicpeer-review

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@article{a4fa63facc1e4999bd23f279d1d68557,
title = "Found in translation: the correct interpretation of 'Secret Formula or Process' in India's tax treaties",
abstract = "This article discusses the critically reviews of the Delhi High Court in Director of Income Tax v New Skies Satellite BV to interpreting the phrase {"}secret formula or process{"} in the India-Netherlands Tax Treaty 1989. It argues that the court's sole reliance on the English version of the text of the tax treaty (which was also concluded in Dutch and Hindi, lead it along the incorrect interpretative process. Whilst the court does arrive at the correct outcome, the author argues, it does so for the wrong reasons; and the process would have been simplified had the Dutch version of the tax treaty or French text of the OECD Model Tax Convention been referred to.",
keywords = "Interpretation, tax treaties, legal methodology, royalties, secret formula or process, languages, multilingual, international tax",
author = "Dhruv Sanghavi",
year = "2016",
language = "English",
pages = "411--415",
journal = "British Tax Review",
issn = "0007-1870",
number = "4",

}

RIS

TY - JOUR

T1 - Found in translation: the correct interpretation of 'Secret Formula or Process' in India's tax treaties

AU - Sanghavi, Dhruv

PY - 2016

Y1 - 2016

N2 - This article discusses the critically reviews of the Delhi High Court in Director of Income Tax v New Skies Satellite BV to interpreting the phrase "secret formula or process" in the India-Netherlands Tax Treaty 1989. It argues that the court's sole reliance on the English version of the text of the tax treaty (which was also concluded in Dutch and Hindi, lead it along the incorrect interpretative process. Whilst the court does arrive at the correct outcome, the author argues, it does so for the wrong reasons; and the process would have been simplified had the Dutch version of the tax treaty or French text of the OECD Model Tax Convention been referred to.

AB - This article discusses the critically reviews of the Delhi High Court in Director of Income Tax v New Skies Satellite BV to interpreting the phrase "secret formula or process" in the India-Netherlands Tax Treaty 1989. It argues that the court's sole reliance on the English version of the text of the tax treaty (which was also concluded in Dutch and Hindi, lead it along the incorrect interpretative process. Whilst the court does arrive at the correct outcome, the author argues, it does so for the wrong reasons; and the process would have been simplified had the Dutch version of the tax treaty or French text of the OECD Model Tax Convention been referred to.

KW - Interpretation

KW - tax treaties

KW - legal methodology

KW - royalties

KW - secret formula or process

KW - languages

KW - multilingual

KW - international tax

UR - https://ssrn.com/abstract=2867079

M3 - Article

SP - 411

EP - 415

JO - British Tax Review

T2 - British Tax Review

JF - British Tax Review

SN - 0007-1870

IS - 4

ER -