Understanding of International Taxation
Author: Ram Dutt Sharma
Year: 2026 Edition (as amended by Finance Act, 2026)
About the Book:
International taxation is where confusion meets consequence—and this book cuts through both.
Authored by Ram Dutt Sharma, this edition delivers a structured, provision-based understanding of cross-border taxation under the Income Tax Act, 2025, updated by the Finance Act, 2026. Covering everything from residential status to DTAA interpretation, POEM, FTS, royalties, and non-resident taxation, it’s not just theory—it’s a working manual for professionals dealing with global tax exposure.
If your client has money crossing borders, this book becomes non-negotiable.
Key Features:
- Fully updated as per Finance Act, 2026
- Comprehensive coverage of International Tax provisions
- Detailed analysis of DTAA and tie-breaker rules
- Practical insights on POEM and cross-border income taxation
- Coverage of FTS, royalty, interest, and non-resident income
- Structured chapter-wise explanation aligned with statutory provisions
- Ideal for litigation, advisory, and compliance work
Shipping Note:
In order to receive free shipping, use the shipping code 'FREESHIP' during checkout.
Free Shipping in India – shipping via registered parcel.
Ideal For:
- Chartered Accountants & International Tax Consultants
- Corporate Tax Teams
- Big 4 & Advisory Firms
- CA Final Students
- Tax Litigators
Hashtags:
#InternationalTaxation #RamDuttSharma #CommercialLawPublishers #DTAA #TransferPricing #CrossBorderTax #FinanceAct2026 #TaxProfessionals #NonResidentTax #9789378336942 #lawbookstore #lawbooks #mandjservices
Caveat Legalis:
Description based on available details—interpret with due diligence!
100% Swadeshi
By choosing to buy here, you are supporting local and independent booksellers — keeping India’s legal knowledge ecosystem alive.