000			03105cam a22004695i 4500
999			_c113631 _d113631
001			20879210
003			OSt
005			20200907220957.0
008			181211s2018 ii a b 000 0 eng d
010			_a 2018330380
020			_a9788193746899 _q(hardback)
020			_a8193746899
025			_aI-E-2018330380; 81-91
035			_a(OCoLC)on1078938981
035			_a(OCoLC)1078938981
037			_bLibrary of Congress -- New Delhi Overseas Office
040			_aDKAGE _beng _erda _cDKAGE _dOCLCO _dOCLCF _dDLC
042			_alccopycat _alcode
043			_aa-ii---
050		4	_aKNS2794 _b.C43 2018
082	0	4	_a343..043 SHO _223
245	0	0	_aChallenges in domestic & international taxation : _bEmerging Indian experience / _cedited by Parthasarathi Shome ; foreword by Philip Baker QC.
246	3	0	_aTaxation
264		1	_aGurugram, Haryana, India : _bOakBridge Publishing Pvt. Ltd., _c[2018]
300			_axxxii, 301 pages : _billustrations (black and white) ; _c25 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
500			_a"International Tax Research and Analysis Foundation. Taxsutra."
504			_aIncludes bibliographical references.
505			_aContents : contains a collection of rich investigations and associated policy recommendations by ITRAF researchers completed during the 2017-18 period who take up new topics that have appeared on the horizon of income taxation. Some of the key challenges that have been delved in detail in the volume through an analysis of the existing regime, the gaps therein, the new challenges in economy and recommendations on way forward are: Principles of taxation to be ideally adhered in formulating tax policy and administration from the perspective of tax revenue trends, Corporate tax rate structure, Goods and Services tax in India Charitable contributions, philanthropy and taxation in India analyzing the issues, global experience and concerns Taxation of Digital Economy examining a wide range of policy issues and judicial developments in India Tax treaties and Multilateral Instrument, impact on the role and relevance of double taxation avoidance agreements (DTAA’s) or tax treaties, and analysis of the minimum standards in the MLI Cryptocurrency and bitcoin that are able to assume virtual existence while enabling international payments and broader arrangements raise questions relating to circumvention of existing regulation or taxation International Exchange of Information and the ability of tax authorities to protect and ensure the rights of taxpayers
650		0	_aTaxation _xLaw and legislation _zIndia.
650		0	_aTaxation _xLaw and legislation.
650		7	_aDouble taxation. _2fast _0(OCoLC)fst00897116
651		7	_aIndia. _2fast _0(OCoLC)fst01210276
700	1		_aShome, Parthasarathi, _d1950- _eeditor.
710	2		_aInternational Tax Research and Analysis Foundation.
710	2		_aTaxsutra (Farm)
906			_a7 _bpar _ccopycat _d3 _encip _f20 _gy-gencatlg
942			_2ddc _cBK