Description
Bharat Law House Pvt Ltd Guide To International Taxation 4Th Edition 2016 by CA Kamal Garg
Chapter 1 Residence and Scope of Total Income
Chapter 2 Special Provisions Relating to Foreign Company Said to be Resident In India
Chapter 3 Income not to be included in the Total Income
Chapter 4 Presumptive Taxation and Non Residents
Chapter 5 Capital Gains and Non Residents
Chapter 6 Double Taxation Relief
Chapter 7 Transfer Pricing and Other Provisions to Check Avoidance of Tax
Chapter 8 Practical Approach to Computation of Arms Length Prices
Chapter 9 Concessional Rates of Tax for NRIs
Chapter 10 Tax Deduction at Source In Respect of Payments to Non Residents
Chapter 11 Deductions under Chapter VIA available to Non-Residents
Chapter 12 Advance Rulings
Chapter 13 Application of Profit Split Method — CBDT Circular
Chapter 14 Clarification on Functional Profile of Development Centres Engaged in Contract R&D Services with Insignificant Risk — Conditions Relevant to Identify Such Development Centres — CBDT Circular
Chapter 15 Significant Judicial Precedents — A Compilation
Chapter 16 Report on General Anti-Avoidance Rules (GAAR)
Chapter 17 Foreign Collaborations in India — A Primer
Chapter 18 2010 Update to the Model Tax Convention
Chapter 19 Advance Pricing Agreement Guidance with FAQs
Chapter 20 Equalisation Levy
Annexure 1 Chapter VIII of Finance Act, 2016: Equalisation Levy
Annexure 2 Equalisation Levy Rules, 2016
Chapter 21 Remittance to non-residents and procedural compliances under section 195