VIRTUAL BOOK| E BOOK - INTERNATIONAL TAXATION READY RECKONER BY TAXMANN
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Description
This book is India's first 'ready reckoner' with a specific focus on international taxation & taxation of cross-border transactions. It covers the entire spectrum of topics, which are as follows:
- Basic provisions of the scheme of taxation in India
- Residence in India
- Role of Double Taxation Avoidance Agreements (DTAA)
- Interaction of DTAA with the Income-tax Act
- How to read a DTAA?
- How to determine eligibility for DTAA?
- How to resolve the conflict between a DTAA & Income-tax Act?
It is an essential handbook for anyone who is dealing with cross-border transactions, including:
- Payments made to non-residents
- Transactions with non-residents
- Digital transactions
- Withholding tax obligation obligations of residents
The Present Publication is the 1st Edition and has been amended by the Finance Act 2023. This book has been authored by CA Daksha Baxi & Adv. Surajkumar Shetty with the following noteworthy features:
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