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008 160316s2011 xxu||||| |||| 00| 0 eng d
020 _a9788189960476
040 _c.
082 _a343.040000
_bKAD
100 _aKadakia Rajesh
245 _aThe law and practice of tax treaties : An Indian perspective
260 _aLondon
_bCCH Press
_c2011
300 _a895p
_cxxiii
365 _b Rs. 1,795
505 _aCONTENTS 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.
650 _a1.Tax Laws - Avoidance Agreements - Tax Treaties
700 _aMOdi Nilesh
_a
942 _2ddc
_cBK