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Compendium on International Taxation

Compendium on International Taxation

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Description
History is replete with internecine hostilities between the tribes and the societies before they culminated into a State. Rapid improvement of communications brought the States together either for amiable relationship or for war. Dante wondered “Behold! How good and how pleasant it is for brethren to dwell together in unity!". Francisco de Vitoria, a Spanish philosopher known as the "Founder of global political philosophy" published "Republic of the Whole World". University of Salamanca came out with basic international law and organisation for such a world with the philosopher Grotius in the Middle Ages lending support. Every place on this earth is our homeland making it as a world where every person lives in harmony with others treating them as his relative without discriminating them because of their language, race or clan. It is certainly a call for "One World” made two thousand years before. Immanuel Kant says "one world is the only solution for world peace. He wanted to abolish independent States, independent armies with hostilities as between any group to be enforced by iron hand by the World Government with what he called "the law of Nations with world citizenship for all earthlings".
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Contents
Chapter 1   :    Introduction to International Taxation
Chapter 2   :    History of international agreements and laws
Chapter 3   :    Organisation for economic co-operation and development 
Chapter 4   :    Principles of international tax laws 
Chapter 5   :    Importance of international tax in the expanded global economy
Chapter 6   :    Tax liability of Non-residents under the Indian laws  
Chapter 7   :    Models of double tax conventions
Chapter 8   :    Treaty override and use of tax treaties
Chapter 9   :    Taxes and tax systems in India
Chapter 10 :    Transfer of pricing
Chapter 11 :    Advanced pricing agreement
Chapter 12 :    Safe harbor rules
Chapter 13 :    Thin capitalisation
Chapter 14 :    Avoidance of international double taxation 
Chapter 15 :    Tax administration and tax jurisdiction
Chapter 16 :    FATCA and BEPS
Chapter 17 :    Withholding taxes and credit for taxes of other jurisdiction 
Chapter 18 :    Structure of double tax treaty
Chapter 19 :     Non-resident should be aware of other important Indian laws
Subject Index  
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Author Details
Shri. S.Rajaratnam, M.A., LL.M., F.C.M.A., joined Indian Revenue Service in 1951 and retired as Accountant Member of Income-tax Appellate Tribunal in 1985. During his service, he was deputed to Sri Lanka as Tax Expert in 1960-62 and to Government of Tamilnadu as Member of Sales Tax and Agricultural Income-tax Appellate Tribunals in 1971-75. He is currently Director (Education & Research), Society of Auditors, Chennai with chamber practice as consultant. He has authored several books and writes for various tax journals. He has co-authored “Treatise on Double Taxation Avoidance Agreement” and “Law and Procedure on Charitable Trusts and Religious Institutions" (Published by Snow White, Mumbai) and “Tax Planning” (published by jointly Bharat Law Publications, Jaipur and LexisNexis, Gurgaon, Haryana), besides various other titles authored by him and published by Company Law Institute of India Pvt. Ltd. viz. Tax Audit Report, Tax Management, Tax Valuation and “Landmark Cases in Direct Tax Laws - 2014” (Fifth Edition). He has also [3:55 pm, 01/11/2021] Law Book Store: updated Eleventh Edition of Sampath Iyengar's “Law of Income Tax” in eight volumes with Twelfth Edition is an on-going one (published by Bharat Law House, Delhi). He is associated in the management of a number of professional and public institutions. His autobiography under the title "In and around Tax Track” published by LexisNexis, New Delhi is in the press.
Mrs. V. G. Aravindanayagi B.Sc., F.C.A., L.L.B. is a Bachelor of Mathematics, a Fellow Member of the Institute of Chartered Accountants of India and a graduate in law. She has to her credit nearly three decades of rich experience in the spheres of audit and assurance, taxation, legal and consulting across varied industries and multiple geographies. She practiced with one of the big four international firms in India for a long period of time and then moved to the Industry a US listed Information Technology Services MNC, to head their tax functions of various group entities across India, Asia Pacific and the Middle East. At present, she co-authors books on Income Tax. She has co-authored along with Shri S. Rajaratnam the book “Landmark Cases in Direct Tax Laws" published by Company Law Institute of India Pvt. Ltd., Chennai. She is a prolific speaker, authored many articles on taxation and related topics. She has published technical papers and articles on taxation in conferences of professional bodies and also in tax journals. She was part of the committee formed by the Institute of Chartered Accountants of India, Southern India Regional Council and made contributions to the committee. She is a life member of the Institute of Directors, India.

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