Taxmann International Taxation A Compendium (Set of 4 Volumes) By The Chamber of Tax Consultants Edition February 2021

Taxmann International TaxationA Compendium (Set of 4 Volumes)

Taxmann International TaxationA Compendium (Set of 4 Volumes)

Description

CTC’s International Tax Compendium is a collection of incisive & in-depth articles on international taxation, which serves as a reference manual and indeed, a practice guide for its readers. The current edition of the compendium is more current, more incisive, covers a broader range of topics, and like its previous three editions, promises to be another very useful tool for the following:

• Tax Professionals both in India and Overseas
• Judiciary and Tax administrators ought to find this a useful reference point both for technical analysis as well as for understanding the right perspective in which to view some of the international tax developments of the recent past.

This compendium will equip its readers with better knowledge and practical examples to be able to serve their clients better. The current edition of the  compendium is a comprehensive four volumes set, containing approximately 5,200+ pages covering all major topics on the subject of International Taxation, such as:

• Amendments made in the Income-tax Act, 1961
• Changes introduced in the OECD Model Tax Convention, 2017
• Updates introduced in the OECD Model Commentary in 2017
• Updates introduced in UN Model Tax Convention in 2017
• Global Focus on combating Tax Evasion
• Initiation of various Anti Avoidance Measure and tightening of Anti Money Laundering Laws
• Implementation of Multilateral Instruments pursuant to the publication of the BEPS Action Plan Reports in October, 2015.

The Present Publications is the 4^th Edition, covering 137 Articles authored by 200+ Experts. This Compendium is a balanced collection of articles by recognised experts in the field, by young as well as eminent professionals and also by experienced and knowledgeable Commissioners of Income-tax & Senior Ex- Revenue Officials. This book is divided into four volumes, and their contents (volume-wise) are listed below:

• Volume 1 & 2 contains articles explaining the following:
  • Theme/basic concepts of Double Tax Avoidance Agreements
  • Various Articles of Model Tax Convention
  • Specific provisions of the Domestic Law dealing with the Taxation of Non-Residents and Cross-Border Transactions
• Volume 3 contains industry specific articles such as:
  • Taxation of Telecom Sector
  • Broadcasting & Telecasting industries
  • Electronic Commerce
  • Foreign Banks, Offshore Funds, FII’s etc.
• Volume 4 contains articles on the following:
  • FEMA and other Domestic Laws such as Prevention of Money Laundering Act, Foreign Contribution Regulation Act, Black Money Act, Benami Law
  • Various Anti-Avoidance Measures & other specialised articles

About the author

The Chamber of Tax Consultants (The Chamber) was established in 1926 and is one of the oldest voluntary non-profit making professional organisations. It is the voice of more than 4,000 professionals on a pan-India basis. Its members comprise Advocates, Chartered Accountants, Company Secretaries, Cost Accountants, Corporates, Tax Consultants and Students.

The Chamber, despite its vintage, is a young, dynamic organisation having a glorious past and an undisputedly ambitious future. The Chamber is a well-respected institution with a tradition of high integrity, independence and professionalism.

The Chamber acts as a powerhouse of knowledge in fiscal law, always proactive in contributing to the development of law and profession through research and analysis, dissemination of knowledge and proactive interaction with policymakers. The Chamber also provides professionals with several networking opportunities through interactive meetings and seminars.

Professional luminaries like Late Shri B. C. Joshi, Late Shri V. H. Patil, Dr Y. P. Trivedi, Shri S. E. Dastur, Late Shri D. M. Harish, Late Shri Narayan Varma, Dr K. Shivaram, Shri S. N. Inamdar, have been The Chamber’s Presidents.

For The Chamber, education is the supreme power, and the spread of education is its motto.

The Chamber strives to be pre-eminent in upholding a tradition of excellence in service and principled conduct with social responsibility among the professionals. The various initiatives of The Chamber are listed below:

• Knowledge sharing initiatives
• The Chamber’s Journals and CTC Newsletter
• International Tax Journal
• Representation before Regulatory Authorities and Public Interest Litigations
• The Chamber’s Library and Website

Initiative for Student Members