Normal view MARC view ISBD view

Desai Nishith

Direct taxes code global think tank : International dimensions of the direct taxes code bill, 2010 - New Delhi Taxmann Allied Services (P) Ltd. 2011 - 210p

Contents;
1. Best Practices in Legislating a Taxing Statute;
2. Evolving an Appropriate Policy for Residence and source Based Taxation;
3. Constitutional Limitations: Certainty, Non-arbitrariness, Nexus & Respect for Treaty Commitments;
4. International Dimensions;
5. General Anti-Avoidance Rules (GAAR)
6. PEOM as a Threshold for Residence;
7. Business connection, Permanent Establishment (PE)
8. Taxation of Offshore Technical, Managerial or Consultancy Services;
9. Taxation of Offshore Share Transfers;
10. Taxation of Satellite Broadcasting;
11. Taxation of Foreign Institutional Investors (FI)
12. Controlled Foreign Corporations (CFC)
13. Introduce Tax Consolidation and Participation Exemption;
14. International Tax Arbitration;
15. Next Practices: Taxpayer Rights;
16. Shifting to a Trust Based Taxation Regime;
Brief Profile of Members of the DTC Global Think Tank.


ISBN: 9788171949649

Subjects--Topical Terms:
1. Direct Taxes

Dewey Class. No.: 343.052 / DES-2