{"product_id":"understanding-international-taxation-ram-dutt-sharma-2026","title":"Understanding of International Taxation","description":"\u003cp data-start=\"350\" data-end=\"381\"\u003e\u003cstrong data-start=\"350\" data-end=\"361\"\u003eAuthor: \u003c\/strong\u003eRam Dutt Sharma\u003c\/p\u003e\n\u003cp data-start=\"383\" data-end=\"443\"\u003e\u003cstrong data-start=\"383\" data-end=\"392\"\u003eYear: \u003c\/strong\u003e2026 Edition (as amended by Finance Act, 2026)\u003c\/p\u003e\n\u003cp data-start=\"445\" data-end=\"561\"\u003e\u003cstrong data-start=\"445\" data-end=\"464\"\u003eAbout the Book:\u003c\/strong\u003e\u003cbr data-start=\"464\" data-end=\"467\"\u003eInternational taxation is where confusion meets consequence—and this book cuts through both.\u003c\/p\u003e\n\u003cp data-start=\"563\" data-end=\"962\"\u003eAuthored 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.\u003c\/p\u003e\n\u003cp data-start=\"964\" data-end=\"1040\"\u003eIf your client has money crossing borders, this book becomes non-negotiable.\u003c\/p\u003e\n\u003cp data-start=\"1042\" data-end=\"1061\"\u003e\u003cstrong data-start=\"1042\" data-end=\"1059\"\u003eKey Features:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul data-start=\"1062\" data-end=\"1473\"\u003e\n\u003cli data-section-id=\"1apjy52\" data-start=\"1062\" data-end=\"1104\"\u003eFully updated as per Finance Act, 2026\u003c\/li\u003e\n\u003cli data-section-id=\"z1d5n2\" data-start=\"1105\" data-end=\"1163\"\u003eComprehensive coverage of International Tax provisions\u003c\/li\u003e\n\u003cli data-section-id=\"3sxml4\" data-start=\"1164\" data-end=\"1215\"\u003eDetailed analysis of DTAA and tie-breaker rules\u003c\/li\u003e\n\u003cli data-section-id=\"1mc0xfj\" data-start=\"1216\" data-end=\"1279\"\u003ePractical insights on POEM and cross-border income taxation\u003c\/li\u003e\n\u003cli data-section-id=\"tlvb98\" data-start=\"1280\" data-end=\"1343\"\u003eCoverage of FTS, royalty, interest, and non-resident income\u003c\/li\u003e\n\u003cli data-section-id=\"1xqw4d1\" data-start=\"1344\" data-end=\"1417\"\u003eStructured chapter-wise explanation aligned with statutory provisions\u003c\/li\u003e\n\u003cli data-section-id=\"161s0y6\" data-start=\"1418\" data-end=\"1473\"\u003eIdeal for litigation, advisory, and compliance work\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp data-start=\"1475\" data-end=\"1641\"\u003e\u003cstrong data-start=\"1475\" data-end=\"1493\"\u003eShipping Note:\u003c\/strong\u003e\u003cbr data-start=\"1493\" data-end=\"1496\"\u003eIn order to receive free shipping, use the shipping code 'FREESHIP' during checkout.\u003cbr data-start=\"1580\" data-end=\"1583\"\u003eFree Shipping in India – shipping via registered parcel.\u003c\/p\u003e\n\u003cp data-start=\"1643\" data-end=\"1659\"\u003e\u003cstrong data-start=\"1643\" data-end=\"1657\"\u003eIdeal For:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul data-start=\"1660\" data-end=\"1809\"\u003e\n\u003cli data-section-id=\"1vm1v5q\" data-start=\"1660\" data-end=\"1717\"\u003eChartered Accountants \u0026amp; International Tax Consultants\u003c\/li\u003e\n\u003cli data-section-id=\"1i4ahm0\" data-start=\"1718\" data-end=\"1741\"\u003eCorporate Tax Teams\u003c\/li\u003e\n\u003cli data-section-id=\"13h0uew\" data-start=\"1742\" data-end=\"1768\"\u003eBig 4 \u0026amp; Advisory Firms\u003c\/li\u003e\n\u003cli data-section-id=\"at7dcs\" data-start=\"1769\" data-end=\"1790\"\u003eCA Final Students\u003c\/li\u003e\n\u003cli data-section-id=\"1gr6abl\" data-start=\"1791\" data-end=\"1809\"\u003eTax Litigators\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp data-start=\"1811\" data-end=\"2034\"\u003e\u003cstrong data-start=\"1811\" data-end=\"1824\"\u003eHashtags:\u003c\/strong\u003e\u003cbr data-start=\"1824\" data-end=\"1827\"\u003e#InternationalTaxation #RamDuttSharma #CommercialLawPublishers #DTAA #TransferPricing #CrossBorderTax #FinanceAct2026 #TaxProfessionals #NonResidentTax #9789378336942 #lawbookstore #lawbooks #mandjservices\u003c\/p\u003e\n\u003cp data-start=\"2036\" data-end=\"2128\"\u003e\u003cstrong data-start=\"2036\" data-end=\"2055\"\u003eCaveat Legalis:\u003c\/strong\u003e\u003cbr data-start=\"2055\" data-end=\"2058\"\u003eDescription based on available details—interpret with due diligence!\u003c\/p\u003e\n\u003cp data-start=\"2130\" data-end=\"2280\"\u003e\u003cstrong data-start=\"2130\" data-end=\"2147\"\u003e100% Swadeshi\u003c\/strong\u003e\u003cbr data-start=\"2147\" data-end=\"2150\"\u003eBy choosing to buy here, you are supporting local and independent booksellers — keeping India’s legal knowledge ecosystem alive.\u003c\/p\u003e","brand":"M\u0026J Services - The Eclectic Law Bookstore","offers":[{"title":"Default Title","offer_id":44141004455972,"sku":"9789378336942","price":2095.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0098\/1005\/1108\/files\/9789378336942.jpg?v=1777868842","url":"https:\/\/mandjservice.com\/products\/understanding-international-taxation-ram-dutt-sharma-2026","provider":"M\u0026J Services  - The Eclectic Law Bookstore","version":"1.0","type":"link"}