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Author: Daksha Baxi
Publisher: Taxmann Publications Private Limited
ISBN: 9357782400
Category : Law
Languages : en
Pages : 44
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Book Description
This book is India's first 'ready reckoner' with a specific focus on international taxation & taxation of cross-border transactions. It covers the entire spectrum of topics, which are as follows: • Basic provisions of the scheme of taxation in India • Residence in India • Role of Double Taxation Avoidance Agreements (DTAA) • Interaction of DTAA with the Income-tax Act • How to read a DTAA? • How to determine eligibility for DTAA? • How to resolve the conflict between a DTAA & Income-tax Act? It is an essential handbook for anyone who is dealing with cross-border transactions, including: • Payments made to non-residents • Transactions with non-residents • Digital transactions • Withholding tax obligation obligations of residents The Present Publication is the 1st Edition and has been amended by the Finance Act 2023. This book has been authored by CA Daksha Baxi & Adv. Surajkumar Shetty with the following noteworthy features: • [Exhaustive Coverage] of the tax implications on cross-border transactions • [Evaluating the Taxability] using the following: o Income-tax Act o Double Taxation Avoidance Agreement o Reference to Rules, Forms, Circulars, etc. o Reference to Case Laws • [Authors' Notes] are given for the following: o How should an advisor approach the transaction? o What investigations should be made to apply the law and principles of the Income-tax Act & Double Taxation Avoidance Agreement? • [Conceptual Analysis in Simplified Language with Examples & Case Laws] for the following 'noted' topics, among others: o Place of Effective Management o Permanent Establishment o Business Connection o Foreign Portfolio Investors o Investment Funds & their Investors § Alternative Investment Funds (AIFs) § Infrastructure Investment Funds (InvITs) § Real Estate Investment Trusts (REITs) § Securitisation Trust • [Covering Provisions relating to Litigation Proceedings] under the following: o Income-tax Act o Mutual Agreement Procedure (MAP) under the Double Taxation Avoidance Agreement o Authority for Advance Ruling (AAR) Process o Equalisation Levy o Transfer Pricing Provisions o General Anti Avoidance Rules (GAAR) o Special Provisions for International Financial Services Centres (IFSC) • [Illustrations/Examples, Practical & Comprehensive Case Studies] are given to provide insights into the finer nuances of cross-border transactions The detailed contents of the book are as follows: • Tax System for Non-Residents in India – An Overview • Tax Treaties • Setting Up a Business in India • Classification of Income • Determining Eligibility to Claim Benefits of DTAA • Taxation of Rental Income • Taxation of Business Income • Taxation of Dividend Income • Taxation of Interest Income • Taxation of Royalty Income • Taxation of Income from Fees for Technical Services • Taxation of Capital Gains • Taxation of Employment Income • Taxation of Non-Resident Indian • Taxation of Foreign Portfolio Investors • Taxation of AIFs, REITs, InvITs, Securitisation Trust • Transactions Attracting Transfer Pricing Regulations • Business Reorganisations • Discontinuance of Business and Dissolution of Indian Company • Foreign Tax Credit • Making Payments to NRs & Obtaining Lower Withholding Certificate • Assessments, Appeals and Dispute Resolution • General Anti-Avoidance Rules • Miscellaneous • Case Study to Determine Taxability of NR, under the IT Act & DTAA
Author: Daksha Baxi
Publisher: Taxmann Publications Private Limited
ISBN: 9357782400
Category : Law
Languages : en
Pages : 44
Get Book Here
Book Description
This book is India's first 'ready reckoner' with a specific focus on international taxation & taxation of cross-border transactions. It covers the entire spectrum of topics, which are as follows: • Basic provisions of the scheme of taxation in India • Residence in India • Role of Double Taxation Avoidance Agreements (DTAA) • Interaction of DTAA with the Income-tax Act • How to read a DTAA? • How to determine eligibility for DTAA? • How to resolve the conflict between a DTAA & Income-tax Act? It is an essential handbook for anyone who is dealing with cross-border transactions, including: • Payments made to non-residents • Transactions with non-residents • Digital transactions • Withholding tax obligation obligations of residents The Present Publication is the 1st Edition and has been amended by the Finance Act 2023. This book has been authored by CA Daksha Baxi & Adv. Surajkumar Shetty with the following noteworthy features: • [Exhaustive Coverage] of the tax implications on cross-border transactions • [Evaluating the Taxability] using the following: o Income-tax Act o Double Taxation Avoidance Agreement o Reference to Rules, Forms, Circulars, etc. o Reference to Case Laws • [Authors' Notes] are given for the following: o How should an advisor approach the transaction? o What investigations should be made to apply the law and principles of the Income-tax Act & Double Taxation Avoidance Agreement? • [Conceptual Analysis in Simplified Language with Examples & Case Laws] for the following 'noted' topics, among others: o Place of Effective Management o Permanent Establishment o Business Connection o Foreign Portfolio Investors o Investment Funds & their Investors § Alternative Investment Funds (AIFs) § Infrastructure Investment Funds (InvITs) § Real Estate Investment Trusts (REITs) § Securitisation Trust • [Covering Provisions relating to Litigation Proceedings] under the following: o Income-tax Act o Mutual Agreement Procedure (MAP) under the Double Taxation Avoidance Agreement o Authority for Advance Ruling (AAR) Process o Equalisation Levy o Transfer Pricing Provisions o General Anti Avoidance Rules (GAAR) o Special Provisions for International Financial Services Centres (IFSC) • [Illustrations/Examples, Practical & Comprehensive Case Studies] are given to provide insights into the finer nuances of cross-border transactions The detailed contents of the book are as follows: • Tax System for Non-Residents in India – An Overview • Tax Treaties • Setting Up a Business in India • Classification of Income • Determining Eligibility to Claim Benefits of DTAA • Taxation of Rental Income • Taxation of Business Income • Taxation of Dividend Income • Taxation of Interest Income • Taxation of Royalty Income • Taxation of Income from Fees for Technical Services • Taxation of Capital Gains • Taxation of Employment Income • Taxation of Non-Resident Indian • Taxation of Foreign Portfolio Investors • Taxation of AIFs, REITs, InvITs, Securitisation Trust • Transactions Attracting Transfer Pricing Regulations • Business Reorganisations • Discontinuance of Business and Dissolution of Indian Company • Foreign Tax Credit • Making Payments to NRs & Obtaining Lower Withholding Certificate • Assessments, Appeals and Dispute Resolution • General Anti-Avoidance Rules • Miscellaneous • Case Study to Determine Taxability of NR, under the IT Act & DTAA
Author: CA Daksha Baxi
Publisher: Taxmann Publications Private Limited
ISBN: 9364558014
Category : Law
Languages : en
Pages : 38
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Book Description
This book is India's first 'ready reckoner' specifically focused on the complexities of international taxation and cross-border transactions. It provides comprehensive coverage of essential topics, including the basic provisions of India's taxation scheme, the concept of residence, and the crucial role of Double Taxation Avoidance Agreements (DTAA). The book also discusses the interaction between DTAAs and the Income-tax Act, guiding how to read a DTAA, determine eligibility, and resolve conflicts between a DTAA and domestic tax laws. This handbook is helpful for tax professionals, legal advisors, tax practitioners, tax officers and businesses dealing with cross-border transactions, such as payments to non-residents, transactions involving non-residents, digital transactions, and the withholding tax obligations of residents. The second edition has been updated with the latest amendments from the Finance (No. 2) Act, 2024, and features expanded discussions, additional material, more case studies, and judicial precedents, providing in-depth analysis and practical insights into international taxation. The Present Publication is the 2nd Edition and has been amended by the Finance (No. 2) Act, 2024. This book has been authored by CA Daksha Baxi & Adv. Surajkumar Shetty, with the following noteworthy features: • [Comprehensive Coverage] Covering a broad spectrum of topics, the book details the basic provisions, residential status, the role and application of Double Taxation Avoidance Agreements (DTAA), and their interaction with the Income-tax Act. It provides a step-by-step guide on how to read a DTAA, determine eligibility, and resolve conflicts between DTAA and the Income-tax Act • [In-depth DTAA Analysis] It examines multiple DTAAs to demonstrate how tax implications can vary across treaties or remain consistent, providing clear explanations for these outcomes. This detailed analysis helps readers understand the nuanced application of DTAAs in various cross-border scenarios • [Detailed Chapter Organisation] The chapters are organised to cover different types of income and transactions, such as rental income, business income, dividends, interest, royalties, technical services, capital gains, employment, and more. This structure brings together all relevant provisions of the Income-tax Act, including appropriate cross-references, making navigation straightforward for users • [Taxability Evaluation] The book provides comprehensive guidance on evaluating the taxability of cross-border transactions using the Income-tax Act, DTAA and references to rules, forms, circulars, and landmark judicial precedents. This holistic approach equips readers to assess tax implications accurately and effectively • [Practical Guidance for Advisors] Throughout the book, notes provide valuable insights into how advisors should approach transactions, the investigations required, and the application of the principles of the Income-tax Act and DTAA. This practical advice helps professionals offer sound, informed guidance on cross-border tax matters • [Simplified Explanations] Complex concepts such as Place of Effective Management (PoEM), Permanent Establishment (PE), and business connections are explained in simple language, supplemented with practical examples and judicial precedents. Relevant statutory texts are reproduced verbatim for easy reference, aiding readers in understanding and applying the law • [Special Focus on Investment Structures] The book discusses the taxation of Foreign Portfolio Investors and various investment funds, including Alternative Investment Funds (AIFs), Infrastructure Investment Trusts (InvITs), Real Estate Investment Trusts (REITs), and Securitisation Trusts. It specifically addresses scenarios involving non-resident investors in these structures • [Litigation and Compliance] It provides an overview of provisions related to litigation proceedings under the Income-tax Act, Mutual Agreement Procedures (MAP) under DTAA, the Authority for Advance Rulings (AAR), equalisation levy, transfer pricing provisions, general anti-avoidance rules (GAAR), and special provisions for International Financial Services Centres (IFSC). This comprehensive coverage ensures professionals are well-prepared for compliance and dispute resolution • [Illustrative Case Studies] To enhance practical understanding, the book includes numerous illustrations, practical examples, and comprehensive case studies. These are designed to cover various aspects of cross-border transactions, providing readers with insights into the subtleties and practical challenges involved The structure and layout of the book is as follows: • [25 Well-structured Chapters] dedicated to a specific area of international taxation, including detailed discussions on relevant provisions and practical guidance • [Cross-references] to other chapters where necessary, ensuring clarity and ease of navigation and enhancing the reader's ability to understand complex interrelationships within tax laws • [Appendix] includes formats for relevant forms, updates on withholding tax rates, summaries of abbreviations, and comprehensive lists of withholding tax rates under India's existing DTAAs, serving as a practical toolkit for professionals The contents of the book are as follows: • Tax System for Non-Residents in India – An Overview • Tax Treaties • Setting Up a Business in India • Classification of Income • Determining Eligibility to Claim Benefits of DTAA • Taxation of Rental Income • Taxation of Business Income • Taxation of Dividend Income • Taxation of Interest Income • Taxation of Royalty Income • Taxation of Income from Fees for Technical Services • Taxation of Capital Gains • Taxation of Employment Income • Taxation of Non-Resident Indian • Taxation of Foreign Portfolio Investors • Taxation of AIFs, REITs, InvITs, Securitisation Trust • Transactions Attracting Transfer Pricing Regulations • Business Reorganisations • Discontinuance of Business and Dissolution of Indian Company • Foreign Tax Credit • Making Payments to NRs & Obtaining Lower Withholding Certificate • Assessments, Appeals and Dispute Resolution • General Anti-Avoidance Rules • Miscellaneous • Case Study to Determine Taxability of NR, under the IT Act & DTAA
Author: Rajesh Chakrabarti
Publisher: Oxford India Short Introductio
ISBN: 9780199470693
Category : Political Science
Languages : en
Pages : 0
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Book Description
What is governance and how does it evolve? What are the steps involved in law-making and what often holds back its implementation? Do the legislature and the executive relate to the rapidly changing democratic politics? Can the globally hailed policy theories work in India? This short introduction addresses such debates and more through a variety of case studies. Tracing the evolution of the discipline in India, it provides a concise and lucid introduction of how policies develop, how they are implemented, as well as the techniques of evaluation and the challenges in governance facing the country.
Author: Amitava Krishna Dutt
Publisher: Oxford India Short Introductio
ISBN: 9780198075394
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
This short, concise work examines alternative paths to economic development-with special reference to the Indian context-from a broad general perspective that relies on theoretical analysis and historical, contemporary development experience, simplified for the non-specialist reader. It first examines alternative meanings of development, distinguishing between the growth of income and production, poverty and distributional issues, happiness, and human functionings and capabilities, and assesses India's performance in terms of these alternative indicators. The book also analyses the main obstacles to economic development that have been identified by development scholars and practitioners, distinguishing between domestic economic factors (such as low levels of domestic saving and investment, inefficiency and stagnant technology, and poverty and inequality), international factors (such as international trade, investment and technology transfers), and non-economic factors (such as historical, political, cultural and social). Finally, it discusses the main strategies for economic development, reviewing debates about the roles of free market and the state, autarkic and open economy approaches, a focus on growth versus a focus on distribution and human development, among others, while arguing against a doctrinaire neoliberal strategy and favouring a balanced approach that pays careful attention to country and time-specific factors.
Author: Y.V. Reddy
Publisher: Oxford University Press
ISBN: 0199097046
Category : Political Science
Languages : en
Pages : 335
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Book Description
Likening fiscal federalism to a game between the Union and the States, and among the States themselves, Indian Fiscal Federalism lays bare the complex rules of play. It examines the pivotal role of Finance Commissions and assesses momentous events since 2014, such as the replacement of the Planning Commission by NITI Aayog, the emergence of the GST Council, and the controversies surrounding the Fifteenth Finance Commission. States, and among the States themselves, Indian Fiscal Federalism lays bare the complex rules of play. It examines the pivotal role of Finance Commissions and assesses momentous events since 2014, such as the replacement of the Planning Commission by NITI Aayog, the emergence of the GST Council, and the controversies surrounding the Fifteenth Finance Commission. A contemporary, timely, and comprehensive analysis of fiscal federalism in India, this practitioners’ perspective is a must-read for all those interested in the subject.
Author: Achin Chakraborty
Publisher: Cambridge University Press
ISBN: 110849224X
Category : Business & Economics
Languages : en
Pages : 155
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Book Description
Analyses the dynamics of the capital-labour bargaining process in the context of the changing nature of the state and market as a result of the adoption of policies of liberalisation and globalisation in India. The analytical point of departure is the nature of collective bargaining in the organised sector of West Bengal since economic liberalisation.
Author: Puja Mehra
Publisher: Penguin Random House India Private Limited
ISBN: 9353054990
Category : Literary Collections
Languages : en
Pages : 358
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Book Description
Before the global financial meltdown of 2008, India's economy was thriving and its GDP growth was cruising at an impressive 8.8 per cent. The economic boom impacted a large section of Indians, even if unequally. With sustained high growth over an extended period, India could have achieved what economists call a 'take-off' (rapid and self-sustained GDP growth). The global financial meltdown disrupted this momentum in 2008. In the decade that followed, each time the country's economy came close to returning to that growth trajectory, political events knocked it off course. In 2019, India's GDP is growing at the rate of 7 per cent, making it the fastest-growing major economy in the world, but little on the ground suggests that Indians are actually better off. Economic discontent and insecurity are on the rise, farmers are restive and land-owning classes are demanding quotas in government jobs. The middle class is palpably disaffected, the informal economy is struggling and big businesses are no longer expanding aggressively. India is not the star it was in 2008 and in effect, the 'India growth story' has devolved into 'growth without a story'. The Lost Decade tells the story of the slide and examines the political context in which the Indian economy failed to recover lost momentum.
Author: Edwin Simpson
Publisher: OUP Oxford
ISBN: 9780199685349
Category : Law
Languages : en
Pages : 0
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Book Description
The first work to draw together the law on shams across the broad range of fields in which it occurs including tax, trusts, company, contract, tenancy, and employment law. The book features contributions from first class scholars and practitioners, as well as incisive comparative analysis by the editors.
Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264272040
Category : Intangible property
Languages : en
Pages : 0
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Book Description
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Author: Soon-Yong Choi
Publisher: SmartEcon Publishing
ISBN: 9780967621708
Category : Business enterprises
Languages : en
Pages : 0
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Book Description
