000			01673nam a2200217Ia 4500
999			_c28575 _d28575
003			OSt
005			20200817132307.0
008			160316s2007 xxu||||| |||| 00| 0 eng d
020			_a978-8180381423
040			_cNLS
082			_a343.040000 _bGUP
100			_aGupta I P
245			_aInternational law in relation to double taxation of income with particular reference to India
260			_aNagpur _bLexis Nexis / Butterworths _c2007
300			_a713p _cxxvii
365			_b Rs. 1,895
505			_a Description: The first part of the book contains a brief description, by way of preliminary information, of the nature and sources of international law (including international tax law), the interplay of customary and conventional international law with the municipal law and the Vienna Convention on the law of treaties. Part II deals mainly with the subject of the impact of public and private international law on the legislative and enforcement jurisdictions of sovereign states, the jurisdictional immunities available under the international law and the law of sea. Part III mainly deals with the nature and occurrence of double taxation, evolution of various methods for the purpose of avoidance of the cumulative burden on taxpayers, the purpose and effect of double tax avoidance treaties, rules of their interpretation and mutual assistance by way of exchange of information and assistance in tax collection for preventing avoidance and evasion of income-tax. An effort has been made to deal with this complex subject in a simple and lucid manner.
650			_a1.Tax Laws - Double Taxation - Avoidance Agreements
700			_a _a
942			_2ddc _cBK