000			01481nam a2200217Ia 4500
999			_c29338 _d29338
003			OSt
005			20210130122614.0
008			160316s2011 xxu||||| |||| 00| 0 eng d
020			_a9788171949649
040			_cnls
082			_a343.052 _bDES
100			_aDesai Nishith
245			_aDirect taxes code global think tank : International dimensions of the direct taxes code bill, 2010
260			_aNew Delhi _bTaxmann Allied Services (P) Ltd. _c2011
300			_a210p
365			_b Rs. 2,100
505			_aContents; 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.
650			_a1. Direct Taxes
700			_a _a
942			_2ddc _cBK