Indian Double Taxation Agreements & Tax Laws with CD

The book is 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 The book contains 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, Text of Double Taxation Agreements and Compendium of Relevant Circulars, Compendium of Rulings of Authority of Advance Rulings, The CD contanis Interactive text of Indian Double Taxation Agreements, Complete Collection of Rulings of Authority for Advance Rulings with multiple search options, Commentary on Double Taxation Agreements,