Download or read book Tax Treaties Between India and Foreign Countries written by G. L. Pophale and published by . This book was released on 1966 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Explanation of Proposed Income Tax Treaty and Proposed Protocol Between the United States of America and the Republic of India written by and published by . This book was released on 1990 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book India Tax Convention written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1960 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considers ratification of tax treaty with India to eliminate double taxation and existing tax barriers for U.S.-Indian businesses.
Download or read book Self employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Sparing written by Organisation for Economic Co-operation and Development and published by Org. for Economic Cooperation & Development. This book was released on 1998 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.
Download or read book Pending Bilateral Tax Treaties and OECD Tax Convention written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1990 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Double Taxation Treaties Between Industrialised and Developing Countries OECD and UN Models written by International Fiscal Association and published by Springer. This book was released on 1992-05-18 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in Stockholm in 1990 during the 44th Congress of the International Fiscal Association.
Download or read book Taxation of Foreign Income written by Medury Bhaskara Rao and published by . This book was released on 1997 with total page 1180 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Double Tax Treaties Between Developing and Developed Countries written by Medury Bhaskara Rao and published by . This book was released on 1983 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: On economic cooperation and taxation of investment income by non-residents.
Download or read book Double Taxation Avoidance Agreements in India written by Annapurna Chakraborty and published by . This book was released on 2014 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: The double taxation avoidance agreement is an agreement which helps the taxpayer to get relief from double taxation on the same income. If India has signed any double taxation agreement with any foreign country; it's meant that the taxpayer of those countries does not have to pay the tax on the same income in both the countries. So, double taxation avoidance agreement is a useful tool which helps the taxpayer to avoid “double taxation”. In case of claiming relief under double taxation avoidance agreement two important things are needed to find out. These are:1. The country of residence.2. The source country.Here “the country of residence” means where the assessee resides and the source country is any foreign country other than where he resides, but the asseesee earn some income from that foreign state. In that case if the two countries does not sign any DTAA then the assess has to pay tax in both the state i.e. the country of his residence as well as the source country, this is why double taxation avoidance is so much important. In this project I will make a detail study on double taxation avoidance agreement in India. I will divide this project into seven chapters. In first chapter there will be introduction, research objective. In Second chapter I will make a detail study on double taxation avoidance agreement wherein I will discuss the meaning and the concept of double taxation and also the importance of double taxation avoidance agreement. In third chapter there will be a detailed study on the history and background of the double taxation avoidance agreement. In next chapter I will analyse those provisions of income tax act, 1961, which are dealing with double taxation and will try to find out whether it is conflict with double taxation avoidance agreement or not. In 5th chapter I will discuss jurisdictional issue regarding double taxation avoidance. In chapter six, I will make a detail analysis on how double taxation avoidance agreement works in India. In chapter seven I will discuss about the misuse of DTAA where I will analyse double non taxation and treaty shopping. Finally last chapter will be consisted of conclusion and suggestion part.
Download or read book Tax Treaties Between India and Foreign Countries written by G. L. Pophale and published by . This book was released on 1966 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cross Border Taxation of Permanent Establishments written by Andreas Waltrich and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity and complexity of international business relations, the PE defi¬nition and the allocation of profi¬ts between head units and PEs have become highly contentious, especially from the perspectives of the major emerging economies of the BRIC countries (Brazil, Russia, India, and China). Unsurprisingly, the potential for tax avoidance and the scrutiny of tax authorities have increased enormously. Against this background, this work illustrates and compares the OECD Model Tax Convention with country-specifi¬c source taxation rules, focusing on possible tax system changes and offering reform proposals. Emphasizing the taxable implications of the various rules upon country-speci¬fic PE concepts, the author’s treatment covers such issues and topics as the following: – the PE de¬finition of the OECD MC and from the perspective of selected countries; – allocation of business pro¬fits under the Authorised OECD Approach (AOA); – avoidance of PE status; – implementation of a service PE proposal; – construction site PEs established by subcontractors; – existence of an agency PE; and – the OECD project on Base Erosion and Profi¬t Shifting (BEPS). The author uses simulated cross-border national and treaty cases to highlight qualifi¬cation conflicts, thus reinforcing his detailed discussion of source taxation rules of business profi¬ts and relevant case law in Germany, the United States, and the BRIC states. There is also a checklist detailing how companies can avoid unintentionally setting up a PE. The author’s deeply informed proposals provide much-needed guiding tax criteria and open the way to greater feasibility and transparency in PE taxation. Because the defi¬nition of PEs has enlarged and the treatment of profi¬t allocation has become more complex, the clari¬fication of the PE concept presented in this book is of inestimable importance for lawyers, of¬ficials, policymakers, and academics concerned with international business taxation in any jurisdiction.
Download or read book Taxation of Foreign Income written by Medury Bhaskara Rao and published by . This book was released on 2005 with total page 613 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Business Collaborations in India written by H. P. Agrawal and published by . This book was released on 2011-11-09 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This, seventh edition is designed to provide all the information and advice necessary for business collaborations in India involving Indians and foreigners, and contains industrial procedures and practical guidelines for tax-planning. The present new edition contains text of various Double Taxation Treaties (comprehensive as well as limited agreements) entered into by the Government of India with foreign countries alongwith the text of the UN Double Taxation Convention between Developed and Developing Countries (with UN Commentary), text of the OECD Model Tax Convention on Incomes and on Capital, 1995 and text of United States Model Income Tax Convention, 1996 (with Technical Explanation-US Model).
Download or read book U S Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Tax Treaties of All Nations written by Walter H. Diamond and published by . This book was released on 1995 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Treaties Between Developed and Developing Countries written by United Nations. Department of Economic and Social Affairs and published by New York : United Nations. This book was released on 1972 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part one : report of the Ad Hoc Group of Experts on tax treaties between developed and developing countries on its third meeting. Part two : issues relating to tax treaties between developed and developing countries : report of the Secretary-General to the Ad Hoc Group of Experts.
