Indian Double Taxation Agreements & Tax Laws 5Th / Ed.

Download or read book Indian Double Taxation Agreements & Tax Laws 5Th / Ed. written by D P Mittal and published by . This book was released on 2008-09-01 with total page 3552 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Comprehensive and authentic Commentary on Indian Double Taxation Agreements with the help of decisions of International & Indian Courts as well as Authority for Advance Rulings * A comprehensive & critical study of UN Model Convention * Comparative and critical analysis of OECD Model Convention * Doing business with or in India, including e-business * Genesis and development of Treaty Models * Supremacy of a Tax Treaty over the domestic laws * Interpretation of a Tax Treaty * Classification of Income * Scope and purpose of a Tax Treaty * Taxes covered by a Treaty * Explaining definitions and expressions used in a tax treaty such as 'Resident', 'Permanent establishment', and others including 'Transfer pricing', 'Arm's length transactions', 'Treaty Shopping', etc. * Explaining expressions used in domestic tax laws but not defined in tax treaties such as Income (Real Income, Fictional Income, Substance over form). Total Income, Business, Profession, Computation of Income, etc. * Computation of income and distributive rules relating to income from Business, Shipping Business, Associates Enterprises, Capital Gains, Investment Income (dividends, interest, and royalties), Income from activities (personal and impersonal, pensions, directors' fee, entertainment, athletes, sports), Remuneration to students, etc. * Non-discrimination * Mutual agreement procedure for resolving disputes * Methods of eliminating Double Taxation, including Tax Sparing * Test of Double Taxation Agreements and Compendium of Relevant Circulars * Compendium of Rulings of Authority of Advance Rulings