Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download Tax Treaties Between India And Foreign Countries full books in PDF, epub, and Kindle. Read online Tax Treaties Between India And Foreign Countries ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author : G. L. Pophale
Publisher :
ISBN 13 :
Total Pages : 152 pages
Book Rating : 4.:/5 (6 download)
Download or read book Tax Treaties Between India and Foreign Countries written by G. L. Pophale and published by . This book was released on 1966 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 84 pages
Book Rating : 4.3/5 (121 download)
Download or read book Explanation of Proposed Income Tax Treaty (and Proposed Protocol) Between the United States of America and the Republic of India written by and published by . This book was released on 1990 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. Senate. Committee on Foreign Relations
Publisher :
ISBN 13 :
Total Pages : 64 pages
Book Rating : 4.0/5 (1 download)
Download or read book India Tax Convention written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1960 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considers ratification of tax treaty with India to eliminate double taxation and existing tax barriers for U.S.-Indian businesses.
Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.3/5 (126 download)
Download or read book U.S. Tax Treaties written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Fiscal Association
Publisher : Springer
ISBN 13 :
Total Pages : 76 pages
Book Rating : 4.F/5 ( download)
Download or read book Double Taxation Treaties Between Industrialised and Developing Countries:OECD and UN Models written by International Fiscal Association and published by Springer. This book was released on 1992-05-18 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in Stockholm in 1990 during the 44th Congress of the International Fiscal Association.
Author : United States. Congress. Senate. Committee on Foreign Relations
Publisher :
ISBN 13 :
Total Pages : 90 pages
Book Rating : 4.F/5 ( download)
Download or read book Pending Bilateral Tax Treaties and OECD Tax Convention written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1990 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Medury Bhaskara Rao
Publisher :
ISBN 13 :
Total Pages : 1180 pages
Book Rating : 4.3/5 (91 download)
Download or read book Taxation of Foreign Income written by Medury Bhaskara Rao and published by . This book was released on 1997 with total page 1180 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Organisation for Economic Co-operation and Development
Publisher : Org. for Economic Cooperation & Development
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Sparing written by Organisation for Economic Co-operation and Development and published by Org. for Economic Cooperation & Development. This book was released on 1998 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.
Author : Medury Bhaskara Rao
Publisher :
ISBN 13 : 9788125918448
Total Pages : 613 pages
Book Rating : 4.9/5 (184 download)
Download or read book Taxation of Foreign Income written by Medury Bhaskara Rao and published by . This book was released on 2005 with total page 613 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Kuldeep Sharma
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403532610
Total Pages : 352 pages
Book Rating : 4.4/5 (35 download)
Download or read book MLI Made Easy written by Kuldeep Sharma and published by Kluwer Law International B.V.. This book was released on 2021-04-22 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) provides an innovative approach to enable countries to swiftly modify their bilateral tax treaties in order to implement measures developed in the course of the Base Erosion and Profit Shifting (BEPS) Project. MLI, the first successfully concluded multilateral tax treaty, provides jurisdictions with the tools they need to ensure that profits are taxed where economic activities generating the profits are performed, while at the same time giving businesses greater certainty. MLI Made Easy makes it easier to get a complete grasp of this swift but complex modification process of tax treaties. This first and only self-contained book offers an unmatched article-by-article discussion of the MLI with an abundance of practical examples, diagrams, and flowcharts to make the information easier to understand and apply. Focusing on measures to combat tax evasion and abuse of tax treaties arising due to artificial avoidance of a permanent establishment status, hybrid mismatch arrangements, and other aspects of taxation, the book includes an in-depth discussion of the following and more: how specific gaps in existing bilateral tax treaties are addressed by the MLI; positions taken by selected jurisdictions and their impact on treaties; compatibility clauses, notification clauses, opting-in mechanisms, alternative provisions, and reservations; experiences in the course of implementation of the MLI; misconceptions and lingering doubts in respect of various substantive and procedural provisions of the MLI; interaction between the principal purpose test and simplified limitation on benefits; improving dispute resolution; and meaning of the phrases ‘on or after’, ‘other taxes’, and interpretational issues in entry into effect provisions. Adopted by a majority of jurisdictions worldwide, MLI preserves the tax sovereignty of its Parties and has been successful in overcoming barriers to the conclusion of a worldwide multilateral tax treaty. Because this easy-to-use book immensely facilitates understanding and application of the treaty measures developed in the course of the BEPS Project, it will be of immeasurable use to practitioners and other professionals engaging in international taxation, as well as to taxation authorities and interested academics in any part of the world.
Author : Medury Bhaskara Rao
Publisher :
ISBN 13 :
Total Pages : 244 pages
Book Rating : 4.3/5 (91 download)
Download or read book Double Tax Treaties Between Developing and Developed Countries written by Medury Bhaskara Rao and published by . This book was released on 1983 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: On economic cooperation and taxation of investment income by non-residents.
Author : Andreas Waltrich
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041168389
Total Pages : 362 pages
Book Rating : 4.0/5 (411 download)
Download or read book Cross-Border Taxation of Permanent Establishments written by Andreas Waltrich and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity and complexity of international business relations, the PE defi¬nition and the allocation of profi¬ts between head units and PEs have become highly contentious, especially from the perspectives of the major emerging economies of the BRIC countries (Brazil, Russia, India, and China). Unsurprisingly, the potential for tax avoidance and the scrutiny of tax authorities have increased enormously. Against this background, this work illustrates and compares the OECD Model Tax Convention with country-specifi¬c source taxation rules, focusing on possible tax system changes and offering reform proposals. Emphasizing the taxable implications of the various rules upon country-speci¬fic PE concepts, the author’s treatment covers such issues and topics as the following: – the PE de¬finition of the OECD MC and from the perspective of selected countries; – allocation of business pro¬fits under the Authorised OECD Approach (AOA); – avoidance of PE status; – implementation of a service PE proposal; – construction site PEs established by subcontractors; – existence of an agency PE; and – the OECD project on Base Erosion and Profi¬t Shifting (BEPS). The author uses simulated cross-border national and treaty cases to highlight qualifi¬cation conflicts, thus reinforcing his detailed discussion of source taxation rules of business profi¬ts and relevant case law in Germany, the United States, and the BRIC states. There is also a checklist detailing how companies can avoid unintentionally setting up a PE. The author’s deeply informed proposals provide much-needed guiding tax criteria and open the way to greater feasibility and transparency in PE taxation. Because the defi¬nition of PEs has enlarged and the treatment of profi¬t allocation has become more complex, the clari¬fication of the PE concept presented in this book is of inestimable importance for lawyers, of¬ficials, policymakers, and academics concerned with international business taxation in any jurisdiction.
Author : H. P. Agrawal
Publisher :
ISBN 13 : 9788180384561
Total Pages : 300 pages
Book Rating : 4.3/5 (845 download)
Download or read book Business Collaborations in India written by H. P. Agrawal and published by . This book was released on 2011-11-09 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This, seventh edition is designed to provide all the information and advice necessary for business collaborations in India involving Indians and foreigners, and contains industrial procedures and practical guidelines for tax-planning. The present new edition contains text of various Double Taxation Treaties (comprehensive as well as limited agreements) entered into by the Government of India with foreign countries alongwith the text of the UN Double Taxation Convention between Developed and Developing Countries (with UN Commentary), text of the OECD Model Tax Convention on Incomes and on Capital, 1995 and text of United States Model Income Tax Convention, 1996 (with Technical Explanation-US Model).
Author : Sunita Jogarajan
Publisher : Cambridge University Press
ISBN 13 : 1108381820
Total Pages : 425 pages
Book Rating : 4.1/5 (83 download)
Download or read book Double Taxation and the League of Nations written by Sunita Jogarajan and published by Cambridge University Press. This book was released on 2018-05-10 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.
Author : Walter H. Diamond
Publisher :
ISBN 13 :
Total Pages : 520 pages
Book Rating : 4.F/5 ( download)
Download or read book International Tax Treaties of All Nations written by Walter H. Diamond and published by . This book was released on 1995 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.:/5 (3 download)
Download or read book U.S. Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United Nations. Department of Economic and Social Affairs
Publisher : New York : United Nations
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.:/5 (319 download)
Download or read book Tax Treaties Between Developed and Developing Countries written by United Nations. Department of Economic and Social Affairs and published by New York : United Nations. This book was released on 1972 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part one : report of the Ad Hoc Group of Experts on tax treaties between developed and developing countries on its third meeting. Part two : issues relating to tax treaties between developed and developing countries : report of the Secretary-General to the Ad Hoc Group of Experts.
