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Taxation Of Timeshare Agreement




Dhanuja, Sastra University

Sai Dharshini, Sastra University


ABSTRACT


A timeshare is a type of vacation property ownership. Partial ownership, a lease, or a "right to use" arrangement are all possible for units, meaning that the sharer has no legal claim to the property's ownership. In the 1960s, the idea of "timeshare" gained traction in Europe as a creative means of expanding vacation options. According to this idea, the hotel's use and operating expenses are split among the owners. Timeshares allow purchasers to purchase the right of occupancy in a property, typically in multiples of a week, for a predetermined period rather than having to reserve a resort every year for a week or two, or buying a property. After buying and utilising their vacation time, users might give it to friends and family members or rent it out. In this article we are going to see how the taxation made great impact in timeshare agreement, what are all are the tax consideration which is given for this agreement and mainly in this article we talk about time share agreement taxation is done in India and how the Indian taxation of time share agreement is different from other country.

Comentarii


Indian Journal of Law and Legal Research

Abbreviation: IJLLR

ISSN: 2582-8878

Website: www.ijllr.com

Accessibility: Open Access

License: Creative Commons 4.0

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​All research articles published in The Indian Journal of Law and Legal Research are fully open access. i.e. immediately freely available to read, download and share. Articles are published under the terms of a Creative Commons license which permits use, distribution and reproduction in any medium, provided the original work is properly cited.

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The opinions expressed in this publication are those of the authors. They do not purport to reflect the opinions or views of the IJLLR or its members. The designations employed in this publication and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the IJLLR.

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