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This book is India’s first ‘ready reckoner’ on international taxation and cross-border transactions. It covers essential topics like residence status, Double Taxation Avoidance Agreements (DTAAs), and their interaction with the Income-tax Act. It includes in-depth DTAA analysis, detailed guidance on taxability evaluation, and practical advice for advisors handling complex tax matters. The key features include simplified explanations of concepts like PoEM and PE, a focus on investment structures such as AIFs, REITs, and InvITs, and extensive coverage of litigation and compliance, enhanced with illustrative case studies and practical examples.
Taxmann International Taxation Ready Reckoner By Daksha Baxi
This book is India’s first ‘ready reckoner’ specifically focused on the complexities of international taxation and cross-border transactions. It provides comprehensive coverage of essential topics, including the basic provisions of India’s taxation scheme, the concept of residence, and the crucial role of Double Taxation Avoidance Agreements (DTAA). The book also discusses the interaction between DTAAs and the Income-tax Act, guiding how to read a DTAA, determine eligibility, and resolve conflicts between a DTAA and domestic tax laws.
This handbook is helpful for tax professionals, legal advisors, tax practitioners, tax officers and businesses dealing with cross-border transactions, such as payments to non-residents, transactions involving non-residents, digital transactions, and the withholding tax obligations of residents. The second edition has been updated with the latest amendments from the Finance (No. 2) Act, 2024, and features expanded discussions, additional material, more case studies, and judicial precedents, providing in-depth analysis and practical insights into international taxation.
The Present Publication is the 2nd Edition and has been amended by the Finance (No. 2) Act, 2024. This book has been authored by CA Daksha Baxi & Adv. Surajkumar Shetty, with the following noteworthy features:
The structure and layout of the book is as follows:
The contents of the book are as follows:
Ms. Daksha Baxi is a distinguished tax adviser in India, consistently recognised by leading global surveys and ranking agencies for her expertise. She is a fellow member of both the Institute of Chartered Accountants in England & Wales and the Institute of Chartered Accountants of India, with an honours degree in Economics.
Daksha’s career spans over a decade and a half in the UK, Switzerland, and various parts of Europe and the USA, where she specialised in advising on cross-border investments and navigating bilateral tax treaties. Her return to India coincided with the country’s economic liberalisation, providing her with a unique opportunity to guide businesses through this transformative period. Inspired by India’s globalising economy, she established her professional philosophy: helping clients achieve their commercial objectives in an efficient and legally sound manner.
Her extensive experience includes significant tenures at premier law firms such as Nishith Desai Associates, Khaitan & Co., and Cyril Amarchand Mangaldas. Daksha’s work spans the full spectrum of international taxation, including domestic and international mergers and acquisitions, private equity investment deals, complex employee incentive programs, cross-border estate and succession planning, venture capital fund structuring, transactions under the Insolvency & Bankruptcy Code, and the establishment of InvITs and REITs. She has also represented clients before revenue authorities and secured landmark rulings before the Authority for Advance Rulings (AAR).
Daksha has contributed to the formulation of critical regulations, including the SEBI (Share Based Employee Benefits) Regulations, Alternative Investment Funds Regulations, and E-Commerce Taxation. She has advised SEBI on frameworks for Indian companies to list abroad and merge with foreign entities. A prolific writer, she has authored numerous articles and research papers on a wide range of tax issues, contributed to various publications of IBFD and Kluwer Law, and participated in international conferences and panel discussions, including those of the International Fiscal Association, Foundation for International Tax, International Bar Association, and STEP.
After a rewarding career with leading law firms, Daksha shifted her focus to serving smaller businesses, advising families on succession and estate planning, and teaching practical international taxation at various institutions. This book is a continuation of her passion for making complex tax matters accessible.
Daksha’s exemplary contributions to the field have earned her numerous accolades, including recognition as a top tax expert by:
Her legacy as a leading tax expert in India is marked by her dedication to guiding clients through complex tax landscapes and her commitment to education and mentorship in the field.
Surajkumar Shetty is an accomplished legal professional who is enrolled with the Bar Council of Maharashtra & Goa and has over 12 years of experience in advising clients on direct taxation. After completing his law degree, he has worked with some of India’s leading law firms, gaining extensive exposure to complex domestic and international tax matters.
Suraj specialises in advising clients on various income tax aspects, particularly in M&A transactions, business restructuring, risk mitigation, litigation strategies, and funds taxation. His expertise also includes drafting and negotiating agreements from an income tax perspective. He has represented both domestic and foreign clients before Indian tax authorities and has handled cases before the Income Tax Appellate Tribunal, High Courts, and the Supreme Court of India.
His client base spans diverse industries, including infrastructure, financial services, funds, manufacturing, and real estate. Beyond his practice, Suraj is an active contributor to the tax community. He has authored articles for renowned publications like the International Tax Review and IBFD and co-authored chapters in academically significant books published by the Chamber of Tax Consultants, the International Taxation Committee, and IFA Tax Conference (2013 Compendium). Suraj is also a sought-after speaker, having conducted sessions on taxation for tax professionals and law students.
Weight | 0.635 kg |
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bookauthor | Daksha Baxi, Surajkumar Shetty |
binding | Paper back |
edition | Edition 2024 |
hsn | 49011010 |
isbn | 9789357782401 |
language | English |
publisher | Taxmann |
₹4,590 Original price was: ₹4,590.₹3,440Current price is: ₹3,440.
₹650 Original price was: ₹650.₹485Current price is: ₹485.
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