1Research Scholar, University of Lucknow, R/O Ashiana Colony, Lucknow, vivekshuklahs@gmail.com
2Professor and Dean, Department of Commerce, University of Lucknow, R/O Jankipuram, Lucknow, shukla_sk@lkouniv.ac.in
Online published on 2 April, 2019.
On one side globalization and online trade are demolishing all the boundaries of nations worldwide and developing a whole world as a market whereas on other side jurisdictions do not want to lose their right to charge tax. Globalization also creates competition among the governments of Nations (specially developing Nations) to attract foreign investors to invest in their countries, governments are providing flexible rules and regulations, less tax or no tax facility, tax information secrecy and healthy environment for commencing businesses. This rapid change in international trade creates the problem of jurisdiction of levying tax.
Enforcement jurisdiction, Source based taxation, Double non taxation, Bilateral tax treaties, Organization for economic cooperation and development, Multinational companies, Low tax jurisdictions
