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The Resource International Taxation : The Indian Perspective, by Nigam Nuggehalli, (electronic resource)

International Taxation : The Indian Perspective, by Nigam Nuggehalli, (electronic resource)

Creator
Summary
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 traditional textbooks on international tax law focus on the legal technicalities of tax legislation, this book provides tax scholars and lawyers with an understanding of tax planning and tax legislation side by side in each chapter, specifying the respective kind of actual or anticipated tax planning activity that in turn prompted a legislative response. As such, it offers readers a contextual and practical introduction to the complexities of international tax law, as well as an in-depth analysis of the latest debates and controversies in this area.--
Language
eng
Work
Publication
Edition
1st ed. 2020.
Extent
1 online resource (XI, 112 pages)
Contents
  • Introduction: Contracts and tax law
  • 1. Indian tax legislation and international tax treaties
  • 2. Judiciary, contracts and tax
  • 3. Business income and permanent establishment
  • 4. International corporate acquisitions and capital gains
  • 5. Taxation of cross-border royalty payments
  • 6. Taxation of cross-border technical service payments
  • 7. Transfer pricing
  • 8. General anti-avoidance rules
  • 9. Indian international taxation and the OECD initiative on BEPS (Base Erosion and Profit Shifting)
  • 10. Conclusion
Isbn
9788132236702
Link
https://eui.idm.oclc.org/login?url=https://doi.org/10.1007/978-81-322-3670-2
Instance
Label
International Taxation : The Indian Perspective
Title
International Taxation
Title remainder
The Indian Perspective
Statement of responsibility
by Nigam Nuggehalli
Creator
Subject
Language
eng
Summary
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 traditional textbooks on international tax law focus on the legal technicalities of tax legislation, this book provides tax scholars and lawyers with an understanding of tax planning and tax legislation side by side in each chapter, specifying the respective kind of actual or anticipated tax planning activity that in turn prompted a legislative response. As such, it offers readers a contextual and practical introduction to the complexities of international tax law, as well as an in-depth analysis of the latest debates and controversies in this area.--
Member of
Assigning source
Provided by publisher
http://library.link/vocab/creatorName
Nuggehalli, Nigam
Dewey number
340.9
Image bit depth
0
Literary form
non fiction
Nature of contents
dictionaries
Series statement
  • Springer eBooks.
  • SpringerBriefs in Law,
http://library.link/vocab/subjectName
  • Private international law
  • Conflict of laws
  • Tax accounting
  • Tax laws
  • International law
  • Trade
  • Public finance
Label
International Taxation : The Indian Perspective, by Nigam Nuggehalli, (electronic resource)
Link
https://eui.idm.oclc.org/login?url=https://doi.org/10.1007/978-81-322-3670-2
Instantiates
Publication
Antecedent source
mixed
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
not applicable
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Introduction: Contracts and tax law -- 1. Indian tax legislation and international tax treaties -- 2. Judiciary, contracts and tax -- 3. Business income and permanent establishment -- 4. International corporate acquisitions and capital gains -- 5. Taxation of cross-border royalty payments -- 6. Taxation of cross-border technical service payments -- 7. Transfer pricing -- 8. General anti-avoidance rules -- 9. Indian international taxation and the OECD initiative on BEPS (Base Erosion and Profit Shifting) -- 10. Conclusion
Control code
978-81-322-3670-2
Dimensions
unknown
Edition
1st ed. 2020.
Extent
1 online resource (XI, 112 pages)
File format
multiple file formats
Form of item
  • online
  • electronic
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9788132236702
Level of compression
uncompressed
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other physical details
1 illustration
Quality assurance targets
absent
Reformatting quality
access
Specific material designation
remote
System control number
(OCoLC)1128027788
Label
International Taxation : The Indian Perspective, by Nigam Nuggehalli, (electronic resource)
Link
https://eui.idm.oclc.org/login?url=https://doi.org/10.1007/978-81-322-3670-2
Publication
Antecedent source
mixed
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
not applicable
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Introduction: Contracts and tax law -- 1. Indian tax legislation and international tax treaties -- 2. Judiciary, contracts and tax -- 3. Business income and permanent establishment -- 4. International corporate acquisitions and capital gains -- 5. Taxation of cross-border royalty payments -- 6. Taxation of cross-border technical service payments -- 7. Transfer pricing -- 8. General anti-avoidance rules -- 9. Indian international taxation and the OECD initiative on BEPS (Base Erosion and Profit Shifting) -- 10. Conclusion
Control code
978-81-322-3670-2
Dimensions
unknown
Edition
1st ed. 2020.
Extent
1 online resource (XI, 112 pages)
File format
multiple file formats
Form of item
  • online
  • electronic
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9788132236702
Level of compression
uncompressed
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other physical details
1 illustration
Quality assurance targets
absent
Reformatting quality
access
Specific material designation
remote
System control number
(OCoLC)1128027788

Subject

Member of

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