Books Authors Publishers

International Taxation Digest

₹3995

Author(s)

TAXMANN

Publisher(s)

ISBN

9789388750677

Edition

Pages | Format

1992 | hardbound

Approx. Product Size

2.355

Note : International Taxation - CASE LAWS

The Present Publication is the Latest Edition with the following noteworthy features:

Digests have been arranged as per Articles of OECD Model Convention
Subject Index will help you to quickly find the relevant case law on any subject
Facts and Ratio Decidendi have been presented separately and conspicuously
Cases have been arranged logically with due prominence given to leading cases under each subject
Concise and precise note on top of every digest provides a glimpse of the ratio laid down
Synopsis under each subject gives the minutest possible details
Changes in law, properly indicated as footnotes
Subject Index, consisting of a one-word index as well as an index in details is so comprehensive that one can swiftly trace out a particular case

Chapter No	Chapter name
Chapter1	Article 2 – Taxes Covered
Chapter2	Article 3 – General Definitions
Chapter3	Article 4 – Resident
Chapter4	Article 5 – Permanent Establishment
Chapter5	Article 6 – Income from Immovable Property
Chapter6	Article 7 – Business Profits
Chapter7	Article 8 – Shipping, Inland Waterways Transport and Air Transport
Chapter8	Article 10 – Dividend
Chapter9	Article 11 – Interest
Chapter10	Article 12 – Royalties/Fees for Technical Service
Chapter11	Article 13 – Capital Gain
Chapter12	Article 14 – Independent Personal Services
Chapter13	Article 15 – Income from Employment
Chapter14	Article 16 – Director’s Fees
Chapter15	Article 17 – Entertainers & Sports Persons
Chapter16	Article 18 – Pension
Chapter17	Article 19 – Government Services
Chapter18	Article 21 – Other Income
Chapter19	Article 23A – Elimination of Double Taxation
Chapter20	Article 24 – Non-Discrimination
Chapter21	Article 25 – Mutual Agreement Procedure
Chapter22	Article 30 – Entry into Force
Chapter23	Indian Income-tax Act, 1961