Guide to INTERNATIONAL TAXATION, 2017 by CA. Kamal Garg

Guide to INTERNATIONAL TAXATION

About us

Chapter 1        Residence and Scope of Total Income

Chapter 2        Special Provisions Relating to Foreign Company Said to be Resident In India

Chapter 3        Income not to be included in the Total Income

Chapter 4        Presumptive Taxation and Non Residents

Chapter 5        Capital Gains and Non Residents

Chapter 6        Double Taxation Relief

Chapter 7        Transfer Pricing and Other Provisions to Check Avoidance of Tax

Chapter 8        Practical Approach to Computation of Arms Length Prices

Chapter 9        Concessional Rates of Tax for NRIs

Chapter 10      Tax Deduction at Source In Respect of Payments to Non Residents

Chapter 11      Deductions under Chapter VIA available to Non-Residents

Chapter 12      Advance Rulings

Chapter 13      Application of Profit Split Method — CBDT Circular

Chapter 14      Clarification on Functional Profile of Development Centres Engaged in Contract R&D Services with Insignificant Risk — Conditions Relevant to Identify Such Development Centres — CBDT Circular

Chapter 15      Significant Judicial Precedents — A Compilation

Chapter 16      Report on General Anti-Avoidance Rules (GAAR)

Chapter 17      Foreign Collaborations in India — A Primer

Chapter 18      BEPS ACTION PLAN (Action Plan on Base Erosion and Profit Shifting)

Chapter 19      Advance Pricing Agreement Guidance with FAQs

Chapter 20      Equalisation Levy

Annexure 1     Chapter VIII of Finance Act, 2016: Equalisation Levy

Annexure 2     Equalisation Levy Rules, 2016