| 书目名称 | International Taxation | | 副标题 | The Indian Perspecti | | 编辑 | Nigam Nuggehalli | | 视频video | | | 概述 | Analyzes international taxation from a practical and commercial perspective.Approaches the foundational building blocks of international taxation through the perspective of commercial contracts.Presen | | 丛书名称 | SpringerBriefs in Law | | 图书封面 |  | | 描述 | .This book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation of royalties and technical services, transfer pricing, and General Anti-Avoidance Legislation. It also highlights the Indian “story” of status vs. contract by examining four areas of controversy: permanent establishments, FTS (Fees for Technical Services) & Royalty, capital gains, and transfer pricing. The book approaches the subject of international taxation from two opposing yet related perspectives. One is the tax planning perspective, which involves contracts entered into by individuals and companies; the other is that of state regulation through increasingly complex legislation..The area of permanent establishments demonstrates the dominance of contracts over status, at least with respect to Indian tax law. However, some recent judicial decisions in this area demonstrate the susceptibility of contracts to status-related arguments. The areas of FTS & Royalty as well as those of capital gains and transfer pricing demonstrate the Indian government’s attempts to establish, through legislation, the dominance of status over contracts..Whereas tradition | | 出版日期 | Book 2020 | | 关键词 | Base Erosion and Profit Shifting; Contracts and Tax Law; Income Tax India; India International Tax; Tax | | 版次 | 1 | | doi | https://doi.org/10.1007/978-81-322-3670-2 | | isbn_softcover | 978-81-322-3668-9 | | isbn_ebook | 978-81-322-3670-2Series ISSN 2192-855X Series E-ISSN 2192-8568 | | issn_series | 2192-855X | | copyright | The Author(s), under exclusive licence to Springer Nature India Private Limited 2020 |
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发表于 2025-3-21 16:18:31
