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Author : D. P. Mittal
Publisher : Unknown
Page : 128 pages
File Size : 47,8 Mb
Release : 1989
Category : Electronic
ISBN : 0785536620
Author : National Council of Applied Economic Research
Publisher : Unknown
Page : 182 pages
File Size : 43,5 Mb
Release : 1958
Category : Income tax
ISBN : UOM:39015016744941
Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 47,9 Mb
Release : 2024-07-04
Category : Electronic
ISBN : 9780195388534
Author : Ali Mohammad Matta
Publisher : Unknown
Page : 478 pages
File Size : 48,8 Mb
Release : 1991
Category : Aliens
ISBN : UOM:39015028401431
This book provides a critical evaluation of the tax policies of the government. Chapter I contains an introduction to the problem of taxation of foreign investments in India. Chapter II discusses various factors responsible for attracting or repelling foreign investments. These include both tax and non-tax factors. Chapter III deals with the chargeability of income tax, residence status, scope of total income, etc. in so far as these concern a foreign investors. The objectivity and profitability of such incentives are considered in chapter IV. A closing chapter contains detailed discussion of the tax incentives and a critical evaluation of the approach of tax administrator in implementing these provisions, double taxation issues of global importance and the importance and role of transnational corporations in the globalization of international resources.
Author : Harish K. Singhal
Publisher : Unknown
Page : 128 pages
File Size : 54,9 Mb
Release : 1975
Category : Investments, Foreign
ISBN : STANFORD:36105043689780
Description of the Indian tax incentives and their relationship to the tax rules of the foreign investor.
Author : Medury Bhaskara Rao
Publisher : Unknown
Page : 290 pages
File Size : 53,6 Mb
Release : 1985
Category : Foreign trade regulation
ISBN : UOM:39015016865837
Study on the tax consequences of agreements for import of know-how and for rendering of technical services. Foreign exchange and other related problems have also been set out.
Author : Robert Anthoine
Publisher : Springer Science & Business Media
Page : 267 pages
File Size : 41,5 Mb
Release : 2013-06-29
Category : Business & Economics
ISBN : 9789401744690
The purpose of this book is to provide within a single volume a comparative analysis of the tax laws of developed countries bearing upon direct private investment in developing countries, and a representative sample of developing country laws bearing upon the receipt of such investment. This study was initiated by the Tax Committee of the Business Section of the International Bar Association under the leadership of Jean-Claude Goldsmith of the Paris Bar. I undertook to act as the reporter, to browbeat colleagues in other countries to write national reports, and to provide the reporter's overview statement. This report includes studies of fourteen developed countries prepared by national reporters and summaries of five other developed country laws. Note worthy are the detailed examinations of the laws of the Federal Republic of Germany and of Japan, the two developed countries that have provided the most comprehensive system of incentives for private investment in developing countries. Also contained herein are reports from eight developing countries, including a thorough examination of the laws of Brazil. Attention is paid in the developed country reports not only to those tax provisions that act as in inducement to foreign investment but also to those that favor domestic investment and hence act as a disincentive to foreign investment. Relevant double taxation agreements are discussed, and other aspects such as exchange control and government grants are also mentioned.
Author : Kailash C. Khanna
Publisher : Unknown
Page : 74 pages
File Size : 50,8 Mb
Release : 1965
Category : Corporations, Foreign
ISBN : UOM:39015065439377
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 96 pages
File Size : 51,5 Mb
Release : 1990
Category : Double taxation
ISBN : PURD:32754078702291
Author : Anonim
Publisher : Unknown
Page : 264 pages
File Size : 46,7 Mb
Release : 1996
Category : India
ISBN : IND:30000043106024
Author : Medury Bhaskara Rao,Manjula Guru
Publisher : Unknown
Page : 613 pages
File Size : 44,5 Mb
Release : 2005
Category : Double taxation
ISBN : 8125918442
Author : Peggy B. Musgrave
Publisher : Unknown
Page : 168 pages
File Size : 44,9 Mb
Release : 1963
Category : Corporations, American
ISBN : STANFORD:36105044140205
Author : D P Mittal
Publisher : Unknown
Page : 3552 pages
File Size : 43,6 Mb
Release : 2008-09-01
Category : Double taxation
ISBN : 8184780214
A Comprehensive and authentic Commentary on Indian Double Taxation Agreements with the help of decisions of International & Indian Courts as well as Authority for Advance Rulings * A comprehensive & critical study of UN Model Convention * Comparative and critical analysis of OECD Model Convention * Doing business with or in India, including e-business * Genesis and development of Treaty Models * Supremacy of a Tax Treaty over the domestic laws * Interpretation of a Tax Treaty * Classification of Income * Scope and purpose of a Tax Treaty * Taxes covered by a Treaty * Explaining definitions and expressions used in a tax treaty such as 'Resident', 'Permanent establishment', and others including 'Transfer pricing', 'Arm's length transactions', 'Treaty Shopping', etc. * Explaining expressions used in domestic tax laws but not defined in tax treaties such as Income (Real Income, Fictional Income, Substance over form). Total Income, Business, Profession, Computation of Income, etc. * Computation of income and distributive rules relating to income from Business, Shipping Business, Associates Enterprises, Capital Gains, Investment Income (dividends, interest, and royalties), Income from activities (personal and impersonal, pensions, directors' fee, entertainment, athletes, sports), Remuneration to students, etc. * Non-discrimination * Mutual agreement procedure for resolving disputes * Methods of eliminating Double Taxation, including Tax Sparing * Test of Double Taxation Agreements and Compendium of Relevant Circulars * Compendium of Rulings of Authority of Advance Rulings
Author : International Fiscal Association,International Fiscal Association. Congress
Publisher : Springer
Page : 76 pages
File Size : 45,9 Mb
Release : 1992-05-18
Category : Business & Economics
ISBN : STANFORD:36105060000010
Proceedings of a seminar held in Stockholm in 1990 during the 44th Congress of the International Fiscal Association.
Author : Michael Lang
Publisher : Linde Verlag GmbH
Page : 266 pages
File Size : 46,5 Mb
Release : 2021-04-01
Category : Law
ISBN : 9783709408629
The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.