International Taxation Ready Reckoner

Year: 2024

Author: CA Daksha Baxi

This book is India's first 'ready reckoner' on international taxation and cross-border transactions. It covers essential topics like residence status, Double Taxation Avoidance Agreements (DTAAs), and their interaction with the Income-tax Act. It includes in-depth DTAA analysis, detailed guidance on taxability evaluation, and practical advice for advisors handling complex tax matters. The key features include simplified explanations of concepts like PoEM and PE, a focus on investment structures such as AIFs, REITs, and InvITs, and extensive coverage of litigation and compliance, enhanced with illustrative case studies and practical examples.

Tags: #international #taxation #tax #pe #permanentestablishments #transferpricing #dtaa #poem #aif #teit #invit #taxmanns #9789364558013