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The Law and Practice of Tax Treaties An Indian Perspective

The Law and Practice of Tax Treaties An Indian Perspective

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Descritpion
The Law and Practice of Tax Treaties: An Idian Perspective, nearly six years after its first edition was published. The second edition consists of 31 chapters. The first chapter is on "Introduction to Tax Treaties" which, inter alia, discusses the principles for interpretation of treaties. The rest of the 30 chapters analyse each of the 30 Articles in the UN Model and the correspoding Articles in the OECD Model. These Model Conventions have been analysed based, inter alia, on the: (i) Indian jurisprudence; (ii)_ CBDT Circulars/CBDT Instructions; (iii) Reports of Committees set up by the Indian Government; (iv) CAG Report; (v) overseas jurisprudence; (vi) ATO rulingsl (ii) Technical Explanation to the India-Australia Tax Treaty. A reference has also been provided to the relevant portions of the Model Commentaries to the UN Model/OECD Model/US Model as well as to the OECD Reports. In addition to the UN and OECD Models, the book analyse certain Idian treaties, which depart from UN and OECD Models, o the basis of the above sources of reference.
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Contents
Introduction to Tax Treaties
A.  Tax Treaties: Definition, Purpose, Etc.
B.  Interplay between Treaties and Indian Domestic Law
C.  Interpretation of Treaties
D.  Interpretation of Words
E.  Other Principles of Interpretation
F.   Interpretation of Contracts
Article 1 :     Persons
Article 2 :     Taxes Covered
Article 3 :     General Definitiions
Article 4 :     Residence
Article 5 :     Permanent Establishment
Article 6 :     Income from Immovable Property
Article 7 :     Business Profits
Article 8 :     Shipping, Inland Waterways Transport and Air Transport
Article 9 :     Associated Enterprises
Article 10 :  Dividend
Article 11 :  Interest
Article 12 :  Royalties
Article 13 :  Capital Gains
Article 14 :  Independent Persoal Services
Article 15 :  Dependent Personal Services
Article 16 :  Directors' Fees and Remuneration of Top-level management Officials
Article 17 :  Artistes and Sportspersons
Article 18 :  Pension and Social Security Payments
Article 19 :  Government Service
Article 20 :  Students
Article 21 :  Other Icome
Article 22 :  Taxation of Capital
Article 23 :  Methods for Elimination of Double Taxation
Article 24 :  Non-discrimination
Article 25 :  Mutual Agreement Procedure
Article 26 :  Exchange of Information
Article 27 :  Assistance in the Collection of Taxes
Article 28 :  Members of Diplomatic Missions and Consular Posts
Article 29 :  Entry into Force
Article 30 :  Termination 
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