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Vol 24 No 4 April/May 2019

Book of the Month

Cover of Professional Conduct Casebook 3rd ed: Digital Pack

Professional Conduct Casebook 3rd ed: Digital Pack

Price: £165.00 + £3.99 VAT

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UK Public Holiday Monday 27th May

Wildy's will be closed on Monday 27th May, re-opening on Tuesday 28th.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual credit cards will not be charged until the order is processed and ready to despatch.

Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 24th May will not be processed until Tuesday May 28th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 28th.

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International Taxation: The Indian Perspective


ISBN13: 9788132236689
To be Published: September 2019
Publisher: Springer-Verlag
Country of Publication: India
Format: Paperback
Price: £44.99



This book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation of royalties and technical services, transfer pricing, and General Anti-Avoidance Legislation. It also highlights the Indian "story" of status vs. contract by examining four areas of controversy: permanent establishments, FTS (Fees for Technical Services) & Royalty, capital gains, and transfer pricing. The book approaches the subject of international taxation from two opposing yet related perspectives. One is the tax planning perspective, which involves contracts entered into by individuals and companies; the other is that of state regulation through increasingly complex legislation. The area of permanent establishments demonstrates the dominance of contracts over status, at least with respect to Indian tax law. However, some recent judicial decisions in this area demonstrate the susceptibility of contracts to status-related arguments. The areas of FTS & Royalty as well as those of capital gains and transfer pricing demonstrate the Indian government's attempts to establish, through legislation, the dominance of status over contracts. Whereas traditional textbooks on international tax law focus on the legal technicalities of tax legislation, this book provides tax scholars and lawyers with an understanding of tax planning and tax legislation side by side in each chapter, specifying the respective kind of actual or anticipated tax planning activity that in turn prompted a legislative response. As such, it offers readers a contextual and practical introduction to the complexities of international tax law, as well as an in-depth analysis of the latest debates and controversies in this area.

Subjects:
Other Jurisdictions , Taxation, India
Contents:
Introduction: Contracts and tax law
1. Indian tax legislation and international tax treaties
2. Judiciary, contracts and tax
3. Business income and permanent establishment
4. International corporate acquisitions and capital gains
5. Taxation of cross-border royalty payments
6. Taxation of cross-border technical service payments
7. Transfer pricing
8. General anti-avoidance rules
9. Indian international taxation and the OECD initiative on BEPS (Base Erosion and Profit Shifting)
10. Conclusion.