More Details about Handbook on Tax Information Exchange Agreements

General Information  
Author(s)CA Jagdish Kapoor
PublisherCCH India
Publish YearJuly 2014


The understanding of exchange of information for tax purposes is becoming an increasingly important, necessary and significant from tax administration and management of tax proceeding with cross-border involvements. This handbook is an attempt to outline what all a Tax Information Exchange Agreement (TIEA) comprises of and a reader is supposed to know. Deliberating on the key aspects of each article of a TIEA the concluding paragraph summarises the take away.  In short the book while highlighting the expectations of tax administrations of the Contracting States through a TIEA, it also outlines the challenges thereof along with the rationale for the same.

Government Officials, tax practitioners and Students with interests in understanding various aspects of frameworks available for exchange of information to deal with matters relating to international tax, and tax assessments / proceedings with cross-border implications amongst Contracting States will find Handbook on Tax Information Exchange Agreements a useful and informative study.

About the Author

CA Jagdish Kapoor having 25+ years post qualification experience of working in various senior level positions in India and Overseas, majorly in areas of International Taxation and is presently working as Senior Consultant heading the ICAI Accounting Research Foundation (the research arm of the Institute of Chartered Accountants of India).

Key Features:-

  • An Insight into TIEA
  • A Comprehensive analysis of every article of TIEA agreement
  • Listing of TIEA’s signed year wise
  • Includes sample Multilateral TIEAs
  • Summary of recent Global Initiatives