International Taxation Digest Professional Book By Taxmann in paperback mode. A Comprehensive Digest of Judgments of Supreme Courts/High Courts/ITAT/AAR on Law relating to Tax Treaties & International Taxation.
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Key Highlights
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This book is a Comprehensive Digest of decisions of the Supreme Court, High Courts, ITAT and, AAR on Tax Treaties and International Taxation covering period from 1961 onwards.
The Present Publication is the Latest Edition with the following noteworthy features:
- Digests have been arranged as per Articles of OECD Model Convention
- Subject Index will help you to quickly find the relevant case law on any subject
- Facts and Ratio Decidendi have been presented separately and conspicuously
- Cases have been arranged logically with due prominence given to leading cases under each subject
- Concise and precise note on top of every digest provides a glimpse of the ratio laid down
- Synopsis under each subject gives the minutest possible details
- Changes in law, properly indicated as footnotes
- Subject Index, consisting of a one-word index as well as an index in details is so comprehensive that one can swiftly trace out a particular case
- The contents of the book are as follows:
- Article 2 – Taxes Covered
- Article 3 – General Definitions
- Article 4 – Resident
- Article 5 – Permanent Establishment
- Article 6 – Income from Immovable Property
- Article 7 – Business Profits
- Article 8 – Shipping, Inland Waterways Transport and Air Transport
- Article 10 – Dividend
- Article 11 – Interest
- Article 12 – Royalties/Fees for Technical Services
- Article 13 – Capital Gain
- Article 14 – Independent Personal Services
- Article 15 – Income from Employment
- Article 16 – Director’s Fees
- Article 17 – Entertainers & Sports Persons
- Article 18 – Pension
- Article 19 – Government Services
- Article 21 – Other Income
- Article 23A – Elimination of Double Taxation
- Article 24 – Non-Discrimination
- Article 25 – Mutual Agreement Procedure
- Article 30 – Entry into Force
- Indian Income-tax Act, 1961
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- The statutory material is obtained only from the authorized and reliable sources
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