| Item type | Current library | Shelving location | Call number | Status | Barcode | |
|---|---|---|---|---|---|---|
BOOKs
|
National Law School | Library Compactors | 343.052 DES-2 (Browse shelf(Opens below)) | Available | 27357 |
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.
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