31 October 2016

Baker & McKenzie: India's renegotiation of tax treaties favors Dutch investments

Due to the renegotiations of a number of tax treaties, the Netherlands has suddenly become the top jurisdiction for foreign investors looking to invest in India. The Netherlands now holds the unique status of being the only major investor into India where shareholders in Indian companies are not subject to tax on a disposal of their shares, neither in India (based on the tax treaty), nor in the Netherlands (due to the participation exemption). 

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