Principles Of International Taxation

This book highlights principles of international taxation based on recommendations of OECD and UN as contained in their Model Tax Conventions and pertaining commentaries. The book includes analysis, article by article, of all of India’s 65 tax treaties. Tables in each chapter show, mostly in a condensed manner, the contents of every single article.Special feature of the book is extensive treatment of tax problems of the international industry of setting up plant, machinery and infrastructure and construction industry, based on the practical experience of the authors. Another important aspect as covered is concise description of the Indian domestic provisions, which may be useful to foreign enterprises doing or proposing to do business with India. In addition, the book contains annexures showing the list of 65 tax treaties, specifi c rules regarding electronic commerce, and a concise description of OECD transfer pricing guidelines. It will prove indispensable for tax practioners including chartered accountants, lawyers, consultants and multi-national companies, who are investing, operating or executing projects in India. This book is sound, authoritative and most lucid in its exposition.