Commercial Taxation of Income of Non Residents Indian under Direct Tax Laws By Ram Dutt Sharma Edition August 2024

 Recovery Proceedings Stay of Demand By Ram Dutt Sharma

Recovery Proceedings Stay of Demand By Ram Dutt Sharma

This book is on ‘Basic Concepts of International Taxation’ that attempts to bridge the gap between conceptual aspect of an issue in international tax and the practical side of it. The objectives of this Book are to provide a general idea about ‘International Taxation’ based on various judgements, rendered by Courts & ITAT, on the topics covered in this book.

Some of the Contents of this book are as follows:

• Introduction
• Residential Status
• Explains in detail, various concepts used in International Taxation
• Place of Effective Management
• Permanent Establishment
• Income from Immovable Property
• Income from Shipping and Aircraft Business
• Associated Enterprises
• Transfer Pricing
• Double Taxation Avoidance Agreement (DTAA)
• Income by way of royalty
• Fees for Technical Services
• Concept of ‘Make Available clause’
• Concept of Most Favoured Nation (MFN) clause
• Mutual Agreement Procedure (MAP)
• “Tax Residency Certificate” (TRC)
• Foreign Tax Credit
• Reference to Dispute Resolution Panel [Section 144C]
• Authority for Advance Rulings [Section 245N to 245W]
• Tax Deducted at Source (Withholding Tax) [Section 195]
• Equalisation Levy
• Computation of Income of Non Residents
• Liberalised Remittance Scheme (LRS)
• Requirement of obtaining Permanent Account Number (PAN) & Aadhaar Card
• Tax Rates for Non Residents
• Presumptive Scheme for Non Residents
• Frequently Asked Questions (FAQ)

The amendments made by the Finance (No. 2) Act, 2024 have been incorporated at appropriate places in the book. The lot of important judicial pronouncements have been included in this book. We feel that this will be useful for one and all concerned with tax practitioners, tax administrators and other concerned as the subject-matter covered herein is one which is of day- to-day relevance. The treatment is exhaustive enough aimed at meeting totality of the requirements in regard to taxation of Income of Non-Resident of all sorts, together with their consequential implications.

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