All categories
Guide to International Taxation

Guide to International Taxation

  • ₹1,695.00

In Stock
  • Author(s): C.A. Kamal Garg
  • Brand: Bharat Law House
  • Edition: 7 Ed 2019
  • ISBN 13 9789351397298
  • Approx. Pages 927 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

.............................................................................................................................
Including
•    Residential Status POEM, Significant Economic Presence (SEP) and Scope of Income
•    Presumptive Income, Capital gain, TDS, Deduction under Chapter VI-A, etc, in the
      content of non-residents
•    Transfer Pricing including newly introduced provisions about Secondary Adjustments
•     Double Taxation Relief including primer on amended Indo-Mauritius Treaty and Provisions
       about Tax Residency Certificate
•    GAAR
•    FAQs on Advance Pricing Agreements
•    Equalisation Levy
•    Numerical illustrations and practical case studies
.............................................................................................................................
Description
It gives me immense pleasure to present before the readers the sixth edition of the book ' Guide to International Taxation'. This boook will serve as a ready referencer for the Corporates, Chartered Accountants and other professionals involved, directly or indirectly, in the issues pertaining to taxation of non-residents. This book would also be useful for the candidates preparing for the professional examination conducted by ICAI/ICSI/ICMAI (Cost) and other Institutions.
.............................................................................................................................
Contents
Chapter 1    Residence and Scope of Total Income
Chapter 2    Special Provisions Relating to Foreign Company Said to be Resident in India
Chapter 3    Income not to be Included in the Total Income
Chapter 4    Presumptive Taxation and Non Residents
Chapter 5    Capital Gains and Non Residents
Chapter 6    Double Taxation Relief
Chapter 7    Transfer Pricing and Other Provisions to Check Avoidance of Tax
Chapter 8    Practical Approach to Computation of Arms Length Prices
Chapter 9    Concessional Rates of Tax for NRIs
Chapter 10  Tax Deduction at Source In Respect of Payments to Non Residents
Chapter 11  Deductions under Chapter VIA available to Non-Residents
Chapter 12  Advance Rulings
Chapter 13  Application of Profit Split Method — CBDT Circular
Chapter 14  Clarification on Functional Profile of Development Centres Engaged in
                       Contract R&D Services with Insignificant Risk — Conditions Relevant to Identify
                        Such Development Centres — CBDT Circular
Chapter 15  Significant Judicial Precedents —- A Compilation
Chapter 16  General Anti-Avoidance Rules 
Chapter 17  Law Relating to Black Money and Imposition of Tax
Chapter 18  BEPS Action Plan (Action Plan on Base Erosion and Profit Shifting)
Chapter 19  Advance Pricing Agreement Guidance with FAQs
Chapter 20  Equalisation Levy
Annexure 1 Chapter VIII of Finance Act, 2016: Equalisation Levy
Annexure 2 Equalisation Levy Rules, 2016
Chapter 21  Illustrations on International Taxation
.............................................................................................................................
Author Details
CA. Kamal Garg [B. Com (H), FCA, DISA (ICAJ)] is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi. He is a guest speaker for IFRS at IBC & PKG, Mumbai. He is also a guest speaker at ICAI and ICSI. He visits  Direct Taxes Regional Training Institute (North-VVest Region) as a speaker for Income Tax Inspectors training programme. He is a member of Board of Studies (BOS)  Study Material Research Group of NIRC of ICAI. He is also a special invitee member of Accounting Standards Board (ASB) of ICAI. CA. Kamal Garg is an author of various books such as 'Guide to Tax Audit u/s 44AB', 'Foreign Direct Investments in India', 'IFRS Concepts and Applications', 'Accounting Standards and IFRS', 'Auditors' Practice Manual', 'Company Balance Sheet and Profit & Loss Account under Revised Schedule VI and XBRL', 'Handbook on Internal Auditing', 'Consolidated Financial Statements', 'Interim Financial Reporting', Understanding Goods and Service Tax (GST)', 'Professional Approach to Advanced Auditing' for CA (Final) studies and 'Systematic Approach to Auditing' for CA (Inter) studies published by Bharat  Law House Pvt. Ltd. He has also contributed 'Gist of Accounting Standards and Auditing and Assurance Standards' for Vol. 2 of Ghosh & Chandratre's  Company Law. He has also contributed various articles for NIRC and CIRCof ICAI Newsletter on FBT, MAT, SOX, CARO, FEMA, etc. and a series of articles on 'Delhi Value Added Tax (DVAT) - Taxation, Accounting and Auditing Aspects' for the journal Tax and Corporate Referencer' (TCR) including various articles on External Commercial Borrowings (ECB), Direct Taxes and Foreign Investmentsfor TCR. He has a rich industry experience in the areas of Corporate Laws (like Companies Act, FEMA, Taxation, Foreign Collaborations, Joint Ventures, etc.), Audits and Management Consultancy.
.............................................................................................................................

Write a review

Please login or register to review

Similar Products

Recently Viewed