Investor Presentaiton

Jurisdictional Issues Origination Vs Destination Principle ☐ All the provincial laws envisage both the origination as well as destination principle Overlapping jurisdiction in case of interprovincial transactions- Double taxation Dispute landed before High Court in case of Advertisement services by electronic media Court referred the matter to Ministry of interprovincial Co-ordination for resolution holding that double taxation is not the intent of legislature Issue stands resolved in case of transportation through oil tankers MOORE Shekha Mufti 88

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