Bharat Guide to INTERNATIONAL TAXATION by CA. Kamal Garg Edition 2016

1,095 832

•     Residential status and scope of income;
•    Presumptive income, Capital gains, TDS, Deductions under Chapter VIA, etc., in the context of non-residents;
•    Transfer pricing including application of the transfer pricing provisions to business  restructuring by multinational enterprises;
•    Double Taxation Relief including Tax Residency Certificate (TRC);
•    Foreign Collaborations in India – a primer;
•    Expert Committee Report on GAAR