Description
Bloomsbury India Analysis Of The Finance Act 2020 And More by Radhakishan Rawal
Key features
Analysis of direct tax law:
• Indian approach to tax digital economy
• TDS on Platform sellers (section 194-O)
• Equalisation Levy
• Amendment to tax residency provisions
• Significant Economic Presence (Explanation 2A)
• Taxation of Advertisement and data (Explanation 3A)
• APA/SHR framework for attribution of profits
• Amendment to section 90
• Synthesised Text of tax treaties
• Triangular cases
About the Authors:
Radhakishan Rawal is a Mumbai based Chartered Accountant. He has more than twenty two years of experience and has advised several Indian and foreign companies on domestic and international tax issues. Author is a Partner at one of the big accounting firms. Views expressed, if any, in this book are personal views of the author.
Other books authored by him are: Taxation of Money Market Instruments, Futures and Options, Snow White Publications India, 2002, Attribution et al Taxation of Permanent Establishment, Snow White Publications India, 2004, Taxation of Permanent Establishment, an International Perspective, Spiramus Publications UK, 2006, Taxation of Cross-border Services, CCH Publications India, 2012, Taxation of Cross-border Services, Wolters Kluwer The Netherlands, 2014, Radhakishan Rawal’s Analysis of Direct Tax Amendments Under the Finance Act, 2018, Bloomsbury Publishing India Pvt. Ltd, 2018, Radhakishan Rawal’s Analysis of the Finance Acts of 2019 and More (Direct tax and Indirect tax), Bloomsbury Publishing India Pvt. Ltd, 2019.
Comments on this book can be shared with the author at radhakishanrawal@rediffmail.com.