Contents;
Foreword to Second Edition;
Preface to First Edition;
Preface to Sixth Edition;
Detailed Contents;
Table of Cases;
Bibliography;
Volume One;
Part-1 Commentary on Double Taxation Avoidance Agreement;
Chapter 1. Historical Development of DTAA;
Chapter 2. Principles of Interpretation of Tax Treaties;
Chapter 3. Treaty override and Treaty abuse;
Chapter 4. Anatomy of Treaty Laws;
Chapter 5. An overview of the models;
Chapter 6. U.S. Model - An overview;
Chapter 7. Relief under Domestic Law;
Chapter 8. Some General Concepts;
Chapter 9. Pattern of Tax Law in India- An Overview;
Chapter 10. Residence as a concept in the Agreements;
Chapter 11. Business Connection;
Chapter 12. Permanent Establishment-I;
Chapter 13. Permanent Establishment-II;
Chapter 14. Permanent Establishment-III;
Chapter 15. Income from Immovable Property;
Chapter 16. Business Profits-I- General;
Chapter 17. Business Profits-II;
Chapter 18. Business Profits-III;
Chapter 19. Shipping and Air Transport - Domestic Law in India;
Chapter 20. Shipping and Air Transport - Treatment in Treaties;
Chapter 21. Associated Enterprises;
Chapter 22. Transfer Pricing;
Chapter 23. Dividend;
Chapter 24. Treatment of Interest;
Chapter 25. Royalty and Technical Fees - Domestic Law;
Chapter 26. Royalty and Technical Fees - Treaty Law;
Chapter 27. Royalty and Technical Fees - Other Precedents;
Chapter 28. Royalty and Technical Fees - 1llustration;
Chapter 29. Capital Gains;
Chapter 30. Professional Income;
Chapter 31. Executive Compensation;
Chapter 32. Other Incomes-I;
Chapter 33. Other Incomes-II;
Chapter 34. Capital;
Chapter 35. Relief from Double Taxation;
Chapter 36. Non-discrimination;
Chapter 37. Mutual Agreement Procedure;
Chapter 38. Exchange of Information;
Chapter 40. Advance Ruling;
Chapter 41. Tax Deduction at Source;
Chapter 42. DTAA - New Policies and New Problems;
Chapter 43. Direct Taxes Code Bill, 2010 - Proposals Regarding International Taxation;
Appendix:
1. Double Tax Avoidance Agreement – Circulars;
2. Referencer for Rate of DTAA Tax;
3. Relevant Statutory Provision under the Income-tax Act;
4. A Glossary of Agreement-wise Precedents;
Subject Index.