by
Comprehensive schematically presented practical guide covering almost all important issues relating to cross border or
international transactions.
Detailed discussion of Transfer Pricing provisions supplemented with tactfully selected case law.
Incorporation of Analysis of DTAAs alongwith probable Tax Planning.
Updated in the wake of amendments brought about by the Finance (No. 2) Act, 2019
Scheme of presentation of the subject matter as under —
Part 1 : Cross Border Transactions and Related Issues
Part 2 : Deemed Income Vis-a-Vis Cross Border Transaction
Part 3 : Transfer Pricing in Cross Border or International Transaction
Part 4 : Measures as to Double Taxation Avoidance
Part 5 : Computation of Particular Business Income Arising During Cross
Border Transaction
Part 6 : Treatment of Specific Incomes Arising to Overseas Bodies or Non-
Residents
Part 7 : TDS Obligations in Cross Border Transactions
Part 8 : Planning With Respect to International Taxation
Part 9 : Miscellaneous Issues
Free website support comprises Full Reports of all the decisions cited in the text of the book and also includes
reproduction of the Circulars, Notification, Instruction, etc., referred to in the book.
ASIN : B08CC5LY4X
Publisher : TAX PUBLISHERS; 2019th edition (July 3, 2020)
Publication date : July 3, 2020
Language : English
File size : 3747 KB