Summary:
Key highlights Examines and deliberates on the doctrine of international taxation by reference to OECD and UN Commentary Provides useful analysis of various Articles of model tax conventions and draws comparison between OECD and UN Commentary Voluminous OECD and UN commentaries on model tax conventions have been provided in a comprehensive manner Includes relevant paras from the original commentary at appropriate places The international taxation aspects of e-commerce have been separately dealt with To complete the literature relevant portions of OECD Transfer Pricing Guidelines have also been included in Volume 1 Volume 2 provides Article wise typology for India's treaties along with details of accompanying documents Volume 3 provides text of India's treaties as on date Standard Reference for Tax practitioners, Tax Officials, Tax Consultants, Accountants, Law Schools and people working in the area of international business relations