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Roy Rohatgi's On International Taxation

From Taxmann
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Author :Roy Rohatgi

Publisher :Taxmann

ISBN No :978-9389368130

SKU :TMP180

Edition :2019

Pages :492

Format :Paperback

HSN No :49011010

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Description

This is a unique book as it provides in-depth treatment of the key topics in international tax, building up from detailed explanation of the basic concepts, all the way to solid analysis of the complex transactional issues.

With the book, the reader gets a thoroughly researched handbook, explaining the key principles of international taxation, buttressed with real-world practice and written with practical application in mind.

This book examines international taxation through the prism of domestic law, explaining the conflict of laws that give rise to issues seeking resolution in the international arena. It also introduces the reader to the world of tax treaties, crucially focusing on income and capital tax treaties, as well as on the main treaties that concern the administration and collection of taxes in the international sphere.

In its analysis of the income and capital tax treaties, this book takes the OECD Model Convention as the starting point and enriches the discussion with examples from real-life treaties, as well as by contrasting provisions from other Model treaties.

The Present Publication is one of the first authoritative works to include analysis of the provisions of the updated OECD Model Convention (2017) and UN Model Convention (2017).The Present Publication is the latest edition, with the following contents:

Introduction
How Double Taxation Arises – The Role of Domestic Tax Systems
Double Taxation Relief
Tax Treaties and Their Role in International Taxation
Model Conventions
Multilateral Tax Agreements
Treaties on Administrative Assistance
Structure of Tax Treaties
Scope of Tax Treaties – Persons Covered, Taxes Covered
Residence
Active Income of Companies
Active Income of Individuals
Passive Income
Taxation of Income from Immovable Property
Capital Gains
Other Distributive Rules
Methods for Elimination of Double Taxation
Entitlement to Treaty Benefits
Prohibition of Discrimination
Administrative Provisions
The Vienna Convention on the Law of Treaties
Role of the OECD Commentaries
Role of the OECD Multilateral Instrument
Interaction between Domestic Law and Tax Treaties
Lifecycle of Tax Treaties
Tax Treaties and Dispute Resolution

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Roy Rohatgi's On International Taxation By Taxmann

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