Normal view MARC view ISBD view

Kadakia Rajesh

The law and practice of tax treaties : An Indian perspective - London CCH Press 2011 - 895p xxiii

CONTENTS
INTRODUCTION TO TAX TREATIES
A.Tax treaties: definition ,purpose,etc;
B.Intrplay between treaties and domestic law ;
c.Interpretation of treaties ;
D. Interpretation of words ;
E .Other principles of agreements;
F.Interpretation of agreements
Article 1:persons covered;
Article 2 : Taxes covered ;
Article 3:General definition ;
Article 4:Residence;
Article 5 :Parmanent establishment :
Article 6 : Income from immovable property :
Article 7: Business profits :
Article 8:Shipping ,inland waterways transport and air transport ;
Article 9: Associated enterprises ;
Article 10: Dividend;
Article 11: interest ;
Article 12 : Royalties :
Article 13:capital gains ;
Article 14 :Independent personal services ;
Article 15 :dependent personal services ;
Article 16: Directors fees and remuneration of top –level management officials;
Article 17: Artistes and sportspersons ;
Article 18:Pension and social security payments ;
Article 19:Government sevice ;
Article 20:Students ;
Article 21 :Other income ;
Article 22:Taxation of capital;
Article 23: Methods for elimination of double taxation;
Article 24 : Non-discrimination;
Article 25 :Mutual agreements procedure ;
Article 26 : Exchange of information ;
Article 27:Members of diplomatic missions and consular posts ;
Article 28: Entry into force ;
Article Termination.



ISBN: 9788189960476

Subjects--Topical Terms:
1.Tax Laws - Avoidance Agreements - Tax Treaties

Dewey Class. No.: 343.040000 / KAD