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International Taxation Digest

International Taxation Digest

  • ₹3,995.00

  • ₹3,795.00

In Stock
  • Publisher: Taxmann
  • Edition: Ed 2019
  • ISBN 13 9789388750677
  • Approx. Pages 1846 + Contents
  • Format Hardbound
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)
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Description
A Comprehensive Digest or decisions of Supreme Court, High Courts, ITAT and AAR on Tax Treaties and International Taxation covering period from 1961 to 2018
• Digests have been arranged as per Articles of OECD Model Convention
• Subject Index will help you to quickly find the relevant case law on any subject
• Facts and Ratio Decidendi have been presented separately and conspicuously
• Cases have been arranged logically with due prominence given to leading cases under each subject
• Concise and precise note on top of every digest provides glimpse of ratio laid down
• Synopsis under each subjectgives the minutest possible details
• Changes, in law properly indicated as footnotes.
• Subject Index, consisting of one word index as well as an index in details is so comprehensive that one can
   swiftly trace out particular case
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Contents
Chapter heads 
List of cases digested 
List of cases affirmed / reversed/ overruled/ approved/ disapproved
list of cases against which SLP dismissed Granted by Supreme court 
Article 2      :    Taxes covered
Article 3      :    General definitions
Article 4      :    Resident
Article 5      :    Permanent establishment
Article 6      :    Income from immovable property
Article 7      :    Business Profits
Article 8      :    Shipping, inland water ways transport and air transport
Article 10    :    Dividend
Article 11     :    Interest
Article 12    :    Royalties/ fees for technical services
Article 13    :    Capital gain
Article 14    :    Independent personal services
Article 15    :    Income from employment
Article 16    :    Director's fees
Article 17    :    Entertainers & sports persons
Article 18    :    Pension
Article 19    :    Government services
Article 21    :    Other income
Article 23A :    Elimination of double taxation 
Article 24    :    Non-discrimination
Article 25    :    Mutual agreement procedure 
Article 30    :    Entry in to Force
Indian Income Tax Act, 1961
Subject Index
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