Taxmann's Permanent Establishment Emerging Trends – Complete Guide for Resolution of Complexities Involved in the Concept of Permanent Establishment | October 2020 Edition PDF Download
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Author: The Chamber of Tax Consultants
Publisher: Taxmann Publications Private Limited
ISBN: 9390128854
Category : Law
Languages : en
Pages : 35
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Book Description
The study of Permanent Establishment has emerged as intriguing and complex subject. This book serves as a complete guide for resolution of complexities involved in the concept of permanent establishment. The structure of the book is as follows: • This book opens up with ‘adaptation of Indian domestic tax laws’ to the ‘global trend’ • The advent of ‘Significant Economic Presence’ and its ramification on the changing concept on business connection has been deliberated in this book • Evolution of permanent establishment (‘PE’) in the e-world • Insights into Multilateral Conventions (‘MLI’) & OECDs position on the changing garb of PE • The book closes with the impact of changing philosophy of PE in the international tax space & in the domestic tax legislature. The contents of the book are as follows: • Introduction • Territorial nexus becomes aerial • Adaptation of Indian Domestic Laws • PE in digital economy • PE under Data Localisation Regime • Server as PE • Modification in Agency PE definition • Modification in Independent agent definition • Preparatory or auxiliary activities • Construction PE – Journey, Abuse and Remedy • Conclusion • Annexures 𝚘 Relevant Provisions of the Act 𝚘 OECD Model Convention (Relevant extract) 𝚘 PE Articles under various treaties 𝚘 Relevant Articles of Multilateral Conventions 𝚘 MLI Impact on PE Article of treaties extracted in Part III
Author: The Chamber of Tax Consultants
Publisher: Taxmann Publications Private Limited
ISBN: 9390128854
Category : Law
Languages : en
Pages : 35
Get Book Here
Book Description
The study of Permanent Establishment has emerged as intriguing and complex subject. This book serves as a complete guide for resolution of complexities involved in the concept of permanent establishment. The structure of the book is as follows: • This book opens up with ‘adaptation of Indian domestic tax laws’ to the ‘global trend’ • The advent of ‘Significant Economic Presence’ and its ramification on the changing concept on business connection has been deliberated in this book • Evolution of permanent establishment (‘PE’) in the e-world • Insights into Multilateral Conventions (‘MLI’) & OECDs position on the changing garb of PE • The book closes with the impact of changing philosophy of PE in the international tax space & in the domestic tax legislature. The contents of the book are as follows: • Introduction • Territorial nexus becomes aerial • Adaptation of Indian Domestic Laws • PE in digital economy • PE under Data Localisation Regime • Server as PE • Modification in Agency PE definition • Modification in Independent agent definition • Preparatory or auxiliary activities • Construction PE – Journey, Abuse and Remedy • Conclusion • Annexures 𝚘 Relevant Provisions of the Act 𝚘 OECD Model Convention (Relevant extract) 𝚘 PE Articles under various treaties 𝚘 Relevant Articles of Multilateral Conventions 𝚘 MLI Impact on PE Article of treaties extracted in Part III
Author: David S. Bright
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1264
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Book Description
Principles of Management is designed to meet the scope and sequence requirements of the introductory course on management. This is a traditional approach to management using the leading, planning, organizing, and controlling approach. Management is a broad business discipline, and the Principles of Management course covers many management areas such as human resource management and strategic management, as well as behavioral areas such as motivation. No one individual can be an expert in all areas of management, so an additional benefit of this text is that specialists in a variety of areas have authored individual chapters. This is an adaptation of Principles of Management by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
Author: Steve Edge
Publisher:
ISBN: 9781804491782
Category :
Languages : en
Pages : 0
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Book Description
Author: The Chamber of Tax Consultants
Publisher: Taxmann Publications Private Limited
ISBN: 9390628903
Category : Law
Languages : en
Pages : 39
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Book Description
CTC’s International Tax Compendium is a collection of incisive & in-depth articles on international taxation, which serves as a reference manual and indeed, a practice guide for its readers. The current edition of the compendium is more current, more incisive, covers a broader range of topics, and like its previous three editions, promises to be another very useful tool for the following: • Tax Professionals both in India and Overseas • Judiciary and Tax administrators ought to find this a useful reference point both for technical analysis as well as for understanding the right perspective in which to view some of the international tax developments of the recent past. This compendium will equip its readers with better knowledge and practical examples to be able to serve their clients better. The current edition of the compendium is a comprehensive four volumes set, containing approximately 5,200+ pages covering all major topics on the subject of International Taxation, such as: • Amendments made in the Income-tax Act, 1961 • Changes introduced in the OECD Model Tax Convention, 2017 • Updates introduced in the OECD Model Commentary in 2017 • Updates introduced in UN Model Tax Convention in 2017 • Global Focus on combating Tax Evasion • Initiation of various Anti Avoidance Measure and tightening of Anti Money Laundering Laws • Implementation of Multilateral Instruments pursuant to the publication of the BEPS Action Plan Reports in October, 2015. The Present Publications is the 4th Edition, covering 137 Articles authored by 200+ Experts. This Compendium is a balanced collection of articles by recognised experts in the field, by young as well as eminent professionals and also by experienced and knowledgeable Commissioners of Income-tax & Senior Ex- Revenue Officials. This book is divided into four volumes, and their contents (volume-wise) are listed below: • Volume 1 & 2 contains articles explaining the following: 𝚘 Theme/basic concepts of Double Tax Avoidance Agreements 𝚘 Various Articles of Model Tax Convention 𝚘 Specific provisions of the Domestic Law dealing with the Taxation of Non-Residents and Cross-Border Transactions • Volume 3 contains industry specific articles such as: 𝚘 Taxation of Telecom Sector 𝚘 Broadcasting & Telecasting industries 𝚘 Electronic Commerce 𝚘 Foreign Banks, Offshore Funds, FII’s etc. • Volume 4 contains articles on the following: 𝚘 FEMA and other Domestic Laws such as Prevention of Money Laundering Act, Foreign Contribution Regulation Act, Black Money Act, Benami Law 𝚘 Various Anti-Avoidance Measures & other specialised articles
Author: OECD
Publisher: OECD Publishing
ISBN: 9264202714
Category :
Languages : en
Pages : 44
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Book Description
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Author: S N Maheshwari
Publisher:
ISBN: 9788125916086
Category :
Languages : en
Pages :
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Book Description
Author: Guglielmo Maisto
Publisher:
ISBN: 9789087225544
Category :
Languages : en
Pages :
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Book Description
Author: Prakash Chandra Tripathi
Publisher: Tata McGraw-Hill Education
ISBN: 9780071333337
Category : Industrial management
Languages : en
Pages : 0
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Book Description
Author: Ratanlal Ranchhoddas
Publisher:
ISBN: 9788177372489
Category : Criminal law
Languages : en
Pages : 2736
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Book Description
Author: Nikhil Chandra Shil
Publisher: SAGE Publications Pvt. Limited
ISBN: 9789351509998
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
This book discusses the concepts of financial management by using real-life corporate strategies to help understand the decision-making process of modern-day business enterprises. Strategic financial management as a discipline has acquired critical significance because of continuing globalization and resulting cross-border flow of capital. Financial Management: A Strategic Perspective stresses upon the importance of applying knowledge and techniques of financial management to the planning, operating and monitoring of financial functions within the context of the strategic choices and issues that have an impact on an organization’s long-term success. Divided into four major sections, this book enables students to explore a wide range of concepts and issues related to an organization’s strategic objectives and the internal and external analysis of those objectives. Key Features • Incorporation of real-life cases providing a critical view of the application of the theories discussed • Extensive coverage of various forms of corporate expansion through financial restructuring as per the Indian regulatory framework • Integration of mathematical problems and solutions for understanding the practical aspects of financial decision-making • Robust companion website offering complementary chapters on Corporate Sickness, Strategic Corporate Restructuring and Benchmarking and additional case studies and solutions of unsolved problems
