International Taxation : a compendium, vol.2 / The Chamber of Tax Consultants.

This book is an encyclopedic work by the Chamber of Tax Consultants on “International Taxation” for the beginners and professionals on the subject.

The book covers:

1. All the Articles and Sub -Articles of a tax treaty, important & controversial topics/ issues on the subject of international taxation

2. Expert analysis and views by more than 250 international tax experts.

3. There are nearly 175 chapters in the book and it comes in 4 Vols.

4. Contributed by some of best tax minds from the profession and judiciary such as:

a. Mr, T.P.Ostwal
b. Dr. Dilip K. Sheth
c. Mr. Padamchand Khincha
d. Mr. Dinesh Kanabar
e. Mr. Mukesh Bhutani
f. Mr. D.P.Sen Gupta …to name a few

Each article covered in a separate chapter is contributed by 1 or more experts.

The wide range of topics and issues covered are highly insightful such as ranging from basic to complex and detailed eg: –

1. Principles of interpretation of tax treaties,
2. Triangular cases in international tax treaties,
3. FEMA angle to investments,
4. Taxation of financial instruments,
5. e-commerce,
6. EPC consortiums to Collections of Taxes.

The unique feature of the book is it brings together dynamic views, comments and judicial analysis from not just 1 expert but many and hence the scope for interpretation and deeper understanding of the subject, for a reader, is multitude.

Contribution from some of the best names in the field of international taxation makes it a valuable collection to be treasured and referred. The array and depth of coverage of topics on international tax keeping in mind its evolution and future relevance makes it worth reading by one and all be it a beginner to the subject or an expert.

Key Highlights
? A comprehensive four volume set containing approx. 4000 pages covering all major topics on International Taxation.
? Contains about 140 Articles written by experts on the theme/basic concepts of Double Tax Avoidance Agreements.
? Deals with each Article of the Model Convention separately and also specific provisions of the Domestic Law dealing with Taxation of Non Residents and Cross Border Transactions.
? Contains Industry specific articles such as Taxation of Telecom Sector, Broadcasting & Telecasting industry, Electronic Commerce, Foreign Banks, Offshore Funds, FIIs, etc.
? Contains Articles on FEMA and other related Domestic Laws such as PMLA & FCRA, various Anti–Avoidance Measures and other specialised articles.
? Balanced collection of Articles by recognized experts in the field, by young as well as eminent professionals and also by Revenue Officials and Senior Ex- Revenue Officials.