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The law and practice of tax treaties : An Indian perspective

By: Contributor(s): Publication details: London CCH Press 2011Description: 895p xxiiiISBN:
  • 9788189960476
Subject(s): DDC classification:
  • 343.040000 KAD
Contents:
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.
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BOOKs . Library Compactors 343.04 KAD (Browse shelf(Opens below)) Available 27646

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.