Cross-Border Transactions Under Tax Laws and FEMA

As amended by Finance Act 2023
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Description
Incorporating
► Cross-border tax implications under Income Tax Act, Customs  Act, IGST Act and FEMA at one place
► Customs Valuation
► Transfer Pricing
► Permanent Establishment & DTAAS
► Withholding obligations, foreign tax credit & tax residency
► Royalty and FTS
► Export and Import under IGST Act
► Customs Exemptions and Export Promotion Schemes under FTP
► Export and Import under FEMA and RBI regulations
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Table of Contents
Chapter 1 | Customs Valuation
Chapter 2 | Transfer Pricing
Chapter 3 | Permanent Establishment & DTAAs
Chapter 4 | Incomes other than Business Income, Withholding Obligations and Foreign Tax Credit
Chapter 5 | Import & Export under IGST Act
Chapter 6 | Customs Exemption and Export Promotion Schemes under FTP
Chapter 7 | Export and Import under FEMA & Regulations] 
Chapter 8 | Dispute Resolution
Appendices
Subject Index
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Author Details
Dr. G. Gokul Kishore, is an indirect tax expert with more than 25 years of experience. He is an Advocate and advises and represents the industry on GST and Customs laws. During his association with Tier-I law firm Lakshmikumaran & Sridharan, he had guided both large and mid-size companies and service providers through legal opinions, tax compliance reviews, input tax credit reviews, GST implementation measures, pre-incorporation indirect tax advisory, exit strategy from an indirect tax perspective and anti-profiteering investigations and proceedings. He has assisted industry members from various sectors like iron and steel, FMCG, cement, electrical appliances, machinery, pharma, auto, project engineering, travel, real estate and education. Dr. Gokul Kishore has published over 230 articles, including research papers in print and online media like Financial Express, Taxmann, Taxindiaonline.com, VILGST, Excise Law Times, Service Tax Review, The Pioneer and academic journals. He obtained his doctorate in indirect taxation.
R. Subhashree, is an Advocate practising direct tax and indirect tax laws. Before starting an independent practice, as part of Lakshmikumaran & Sridharan, she had represented the industry before ITAT and appellate authorities. She focuses on domestic and international taxation and has advised the industry on structuring, residency, withholding obligations, FTS, royalty and applicability of DTAA. She has been a regular writer on direct tax changes and major rulings for the past 13 years. Her articles have been published in Financial Express, Taxmann, etc.