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Treatise on Double Taxation Avoidance Agreements (Set of 2 Volumes) (As Amended by the Finance Act, 2015)

Treatise on Double Taxation Avoidance Agreements (Set of 2 Volumes) (As Amended by the Finance Act, 2015)

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Description
With increasing cross-border transactions due to globalisation, it has become necessary for the taxpayers both in and out of India to become familiar with the tax implications, so as to avoid multiple levies and to order their affairs in a tax efficient manner. In view of the spate of amendments to law and the torrent of precedents, international taxation continues to be complex. Double Tax Avoidance Agreements are expected to ease the ways of the taxpayers to some extent, but some amendments to domestic law run counter to treaty override giving rise to a large number of issues. The knowledge of the domestic law and Double Taxation Avoidance Agreements in the light of the precedents goes a long way in helping the taxpayers to plan their business and for the tax administrators to enforce the law. Expectations of law as regards voluntary returns, advance tax, self-assessment tax, and other compliance requirements would require the non-residents and their associates in India to be wary of their duties. The documentation that is required and the data necessary for same is another area necessitated by Transfer Pricing Rules. Tax deduction at source is a still another area, where it has become extremely important to take due care to avoid the onerous consequences of failure to deduct tax, where it is necessary, by way of not only liability for tax failed to be deducted, but also of interest for the delay and possible penalty for default, besides the disallowance of payment itself for the year of payment, where tax was failed to be deducted. Service tax now enhanced to 14% and the expected Goods and Services Tax (GST) are other areas to which the non-residents may be exposed, so as to require their attention.
Every attempt has been made to cover all possible issues with precedents along with critical comments thereon as regards all issues relating to direct tax laws. The book is intended to help the taxpayers and their advisors to steer clear of controversies to the best extent possible in this field of non-resident taxation, where the law continues to be uncertain.
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Contents
Volume I
Part 1 - Double Tax Avoidance Agreements

1.    Historical Development of DTAA
2.    Principles of Interpretation of Tax Treaties
3.    Treaty override and Treaty abuse
4.    Anatomy of Treaty Laws
5.    An overview of the models
6.    U.S. Model - An overview
7.    Relief under Domestic Law
8.    Some General Concepts
9.    Pattern of Tax Law in India - An Overview
10.  Residence as a concept in the Agreements
11.  Business Connection
12.  Permanent Establishment-I
13.  Permanent Establishment-II
14.  Permanent Establishment-III
15.  Income from Immovable Property
16.  Business Profits-I - General
17.  Business Profits-II - Other Issues
18.  Business Profits-III - Electronic Commerce
19.  Shipping and Air Transport - Domestic Law in India
20.  Shipping and Air Transport - Treatment in Treaties
21.  Associated Enterprises
22.  Transfer Pricing
23.  Dividend
24.  Treatment of Interest
25.  Royalty and Technical Fees - Domestic Law
26.  Royalty and Technical Fees - Treaty Law
27.  Royalty and Technical Fees - Other Precedents
28.  Royalty and Technical Fees - Illustrations
29.  Capital Gains
30.  Professional Income
31.  Executive Compensation
32.  Other Incomes - I
33.  Other Incomes - II
34.  Capital
35.  Relief from Double Taxation
36.  Non-discrimination
37.  Mutual Agreement Procedure
38.  Exchange of Information
39.  Other Miscellaneous Provisions
40.  Advance Ruling
41.  Avoidance Agreements and TDS
42.  DTAA - New Policies and New Problems
Part - II     Appendices
1.    Double Tax Avoidance Agreement - Circulars/ Notifications
2.    Referencer For Rate of DTAA Tax
3.    Relevant Statutory Provisions under the Income-tax Act, 1961
4.    A Glossary of Agreement - Wise Precedents
5.    A Glossary of Precedents on Transfer Pricing
       Subject-Index
Volume II
Part 3 - India’s Tax Treaties Comprehensive,  Limited and Tiea

1     Afghanistan (L)
2     Albania (C)
3     Argentine (TIEA)
4     Armenia (C)
5     Australia (C)
6     Austria (C) 
7     Bahamas (TIEA)
8     Bahrain (TIEA)
9     Bangladesh (C)
10   Bangladesh (L)
11   Belarus (C)
12   Belgium (C)
13    Belize (TIEA)
14    Bermuda (C) )
15    Bhutan (C)
16    Botswana (C) 
17    Brazil (C) 
18    British Virgin Islands (TIEA)
19    Bulgaria (C)
20    Canada (C)
21    Cayman Islands (TIEA)
22    China (C)  
23    Columbia   
24    Croatia (C)
25    Cyprus (C)
26    Czech Republic (C)
27    Czechoslovakia (C)
28    Denmark (C)
29    Estonia (C)
30    Ethiopia (C)
31    Ethiopia (L)
32    Fiji (C)      
33    Finland (C)
34    France (C)
35    Georgia (C)
36    Germany (C)
37    Gibraltar (TIEA)
38    Greece (C)
39    Guernsey (TIEA)
41    Hungary (C)
42    Iceland (C)
43    Indonesia (C)
44    Iran (L)     
45    Ireland (C)
46    Isle of Man (TIEA
47    Israel (C)  
48    Italy (C)    
49    Japan (C)  
50    Jersey   (TIEA)
51    Kazakstan (C)
52    Kenya (C)
53    Korea (C)  
54    Kuwait (C)  
55    Kyrgyz Republic (C
56    Latvia (C)  
57    Lebanon (L)
58    Liberia (TIEA)
59    Libyan Arab Jamahiriya (C)
60    Lithuania  (C)
61    Luxembourg (C)      
62    Macao SAR (TIEA)      
63    Malaysia (C)       
64    Maldives (L)       
65    Malta  (C)        
66    Mauritius (C)   
67    Mongolia (C)
68    Montenegro (C)         
69    Morocco (C)   
70    Mozambique (C) 
71    Myanmar (C)    
72    Namibia (C)
73    Nepal (C)          
74    Nepal (L)       
75    Netherlands (C)   
76    New Zealand (C)   
77    Norway (C)     
78    OECD Member Countries (C)   
79    Oman (C)      
80    Oriental Republic of Uruguay (C)
81    Pakistan (L)   
82    Pakistan Limited Multilateral Agreement
83    People's Democratic Republic of Yemen (L)
84    Philippines (C)
85    Poland (C)
86    Portuguese Republic (C)
87    Principality of Liechtenstein (TIEA
88    Principality of Monaco (TIEA
89    Qatar (C)  
90    Romania (C)
91    Russia (C)
92    SAARC (L)
93    Saudi Arabia (C)
94    Serbia (C)
95    Singapore (C
96    Slovenia (C
97    South Africa (C)
98    Spain (C)    
99    Sri Lanka (Ceylon) (C)
100   Sri Lanka (Ceylon) (L)
101   Sudan (C)
102   Sweden (C)
103   Switzerland (C)
104   Syria (Syrian Arab Republic) (C) 
105   Taipei (Specified Associations Agreement)
106   Tajikistan (C)
107   Tanzania (C)  
108   Thailand (C)
109   Trinidad and Tobago (C)
110   Turkey (C)
111   Turkmenistan (C)
112   Uganda (C)
113   Ukraine (L)
114   United Arab Emirates (C)  
115   United Arab Republic (Egypt) (C
116   United Kingdom of Great Britain & Northern Ireland (C)
117   United Mexican States (C
118   United States of America (C)
119   Uzbekistan (C)   
120   Vietnam (C)
121   Yemen Arab Republic (L)
122   Zambia (C)
Declaration On Automatic Exchange of Information in Tax Matters Press Statement - May 6, 2014   
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Author Details
S. Rajaratnam
, M.A., LL.M., F.I.C.W.A., formerly of Indian Revenue Service, retired as Accountant Member of Income-tax Appellate Tribunal in 1985. During his service, he was deputed to Srilanka as Tax Expert in 1960-62 and to Government of Tamilnadu as Member, Sales-tax and Agricultural Income-tax Appellate Tribunals in 1971 -75. He has authored several books and is a regular contributor for tax journals including a weekly column Tax Forum' for the daily "The Hindu", a fortnightly column "Rajaratnam's Corner" for Consolidated Commercial Digest (ITR), a monthly column "Reader's Forum" for Corporate Law Cases (AIR) and a bi-monthly column "Landmark Cases" for Income-tax Reports (ITR). He has revised "Sampath lyengar's Law of Income Tax" 10th Edition, and has authored several books including "Landmark Cases", "Tax Management" and "Tax Valuation" published by Company Law Institute of India Pvt Ltd. Chennai. His other books published by Snow White Publications Pvt. Ltd. Mumbai are "MAT", besides "Charities" co-authored by him, which have all run into several editions.
B.V. Venkataramaiah, M.Sc., B.G.L., was a faculty in University of Mysore till July, 1951 before joining Indian Revenue Service (Income-tax) in 1951. He worked at various places, Bombay, Calcutta, Hyderabad, Salem and Madras in various capacities. He was Commissioner of Income-tax at Calcutta when he was appointed as Member, Income-tax Appellate Tribunal in January 1980, till his retirement on 31.10.1986. He is presently settled at Bangalore. He writes for newspapers and tax journals.
He and the co-author of this book have also co-authored "Tax Planning" published by Bharat Law Publications, Jaipur.
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