Indian Double Taxation Agreements & Tax Laws
Note : The book "Indian Double Taxation Agreements & Tax Laws" contains over 35 chapters. A Veritable Article-wise Commentary on OECD Model Tax Convention on Income and on Capital, accompanied with a comprehensive commentary on the principles of International Taxation and Law relating to Double Taxation Agreements, explained with the aid of the decisions of the Indian and foreign courts.
Description
A Veritable Article-wise Commentary on OECD Model Tax Convention on Income and on Capital, accompanied with a comprehensive commentary on the principles of International Taxation and Law relating to Double Taxation Agreements, explained with the aid of the decisions of the Indian and foreign courts.
- A comparative study on every article of the OECD/UN/US Model Convention in the light of new ways of doing business through internet, satellite and cable technologies which have challenged various concepts based on geographical location and physical presence.
- Interpretation of a tax treaty, treaty override, tax evasion and avoidance, beneficial ownership, treaty shopping, service v. royalty, and various expressions as defined in a tax treaty and those not defined but used in its application.
- Permanent establishment in the light of doing business through internet.
- Distributive rules for taxation of income from business, immovable property, shipping business, dividends, interest, royalties, capital gains, independent personal services, employment, director’s fees, entertainers and sports persons, pensions, Government service, students, etc.
- Elimination of double taxation, non-discrimination, mutual agreement procedure, exchange of information, assistance in collection of taxes, etc.
- OECD Update, 2014.
| Chapter No | Chapter name |
|---|---|
| Chapter: 1 | DOING BUSINESS IN OR WITH INDIA |
| Chapter: 2 | GENESIS OF DOUBLE TAXATION AGREEMENTS |
| Chapter: 3 | DOUBLE TAXATION AGREEMENTS VIS-A-VIS DOMESTIC LAW |
| Chapter: 4 | INTERPRETATION OF TAX TREATIES |
| Chapter: 5 | CLASSIFICATION AND QUANTIFICATION OF INCOME |
| Chapter: 6 | PREAMBLE TO TAX TREATIES |
| Chapter: 7 | PERSONS COVERED BY TAX TREATIES |
| Chapter: 8 | TAXES COVERED BY TAX TREATIES |
| Chapter: 9 | DEFINITIONS IN TAX TREATIES |
| Chapter: 10 | RESIDENT |
| Chapter: 11 | PERMANENT ESTABLISHMENT |
| Chapter: 12 | INCOME FROM IMMOVABLE PROPERTY |
| Chapter: 13 | TAXATION OF BUSINESS PROFITS |
| Chapter: 14 | BUSINESS INCOME - SHIPPING, INLAND WATERWAYS AND AIR TRANSPORT |
| Chapter: 15 | ASSOCIATED ENTERPRISES |
| Chapter: 16 | DIVIDENDS |
| Chapter: 17 | INTEREST |
| Chapter: 18 | ROYALTIES |
| Chapter: 19 | CAPITAL GAINS |
| Chapter: 20 | INDEPENDENT PERSONAL SERVICE |
| Chapter: 21 | INCOME FROM EMPLOYMENT/DEPENDENT PERSONAL SERVICE |
| Chapter: 22 | DIRECTOR’S FEES |
| Chapter: 23 | ENTERTAINER AND SPORTS PERSONS |
| Chapter: 24 | PENSIONS AND SOCIAL SECURITY PAYMENTS |
| Chapter: 25 | GOVERNMENT SERVICE (REMUNERATION AND PENSION) |
| Chapter: 26 | STUDENTS AND APPRENTICES |
| Chapter: 27 | OTHER INCOME |
| Chapter: 28 | CAPITAL |
| Chapter: 29 | ELIMINATION OF DOUBLE TAXATION |
| Chapter: 30 | NON-DISCRIMINATION |
| Chapter: 31 | MUTUAL AGREEMENT PROCEDURE |
| Chapter: 32 | EXCHANGE OF INFORMATION |
| Chapter: 33 | ASSISTANCE IN COLLECTION OF TAXES |
| Chapter: 34 | DIPLOMATIC AGENTS - MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS |
| Chapter: 35 | RATIFICATION AND TERMINATION OF A FEW CONVENTIONS |
| ANNEXURE 1.1 | US MODEL INCOME TAX CONVENTION 2006 |
| ANNEXURE 1.2 | US MODEL TECHNICAL EXPLANATION 2006 |
| ANNEXURE: 2.1 | RELEVANT CIRCULARS & CLARIFICATIONS |
| ANNEXURE: 2.2 | THE 2014 UPDATE TO THE OECD MODEL TAX CONVENTION |
| ANNEXURE: 2.3 | MODEL TAX CONVENTION ON INCOME AND ON CAPITAL |
| ANNEXURE: 2.4 | UN MC CONVENTION BETWEEN (STATE A) AND (STATE B) WITH RESPECT TO TAXES ON INCOME AND CAPITAL |
| ANNEXURE: 3.1 | WITHHOLDING TAX RATES |
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