Description
Bharat Law House Pvt Ltd Guide To International Taxation (7Th Edition) by CA Kamal Garg
Table of Contents:
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 General Anti-Avoidance Rule
Chapter 17 Law relating to Black Money and Imposition of Tax
Chapter 18 BEPS ACTION PLAN (Action Plan on Base Erosion and Profit Shifting)
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 Illustrations on International Taxation