Kotha, Ashrita Prasad - 2021
meaning and scope of various terms in Article 2(1) and 2(2) of OECD MC, 2017 with a focus on taxes on income. The paper … questions such as why are few taxes specifically deemed as taxes on income and on capital, what is the significance of payroll … taxes, should income be understood autonomously. The article also highlights the changing trend relating to Article 2(1) and …