Emerging Issues in International Taxation
- Year of Publication: 2017
- ISBN: 9788193473436
- No.of Pages: 624
India has emerged as one among the fastest growing economies in the world. There is an overall surge in various facets of economy wherein a consumption and innovation driven growth is expected. While the tussle between the taxman and taxpayer appears to be eternal, the issues that emanate there from are several. Few of these are pondered, deliberated and discussed in this book.
The book opens up the discussion on complex business structures in the cross border outsourcing and EPC space. This is followed by a flavour of reactive legislative amendments in the form of Indirect Transfer Provisions, Equalisation levy, POEM and GAAR. The book provides a concluding angle by giving an instance of judiciary stepping in when legislature stands helpless to ensure justice.
The book is a collection of papers presented at various forums. These papers focus on the intricacies that arise when one interprets the law in the context of complex tax structures. It is an attempt to ignite the thought process for the readers to develop and take the study of tax to the next level.
H. Padamchand Khincha is a partner in H C Khincha & Co and H C Khincha & Associates, Bangalore. With over 30 years of experience in corporate and international tax regime, he has spearheaded the income- tax consultancy and litigation practice. He advises multinational companies, Indian companies as well as high networth individuals on various tax matters including tax structuring, due diligence, transfer pricing and compliance aspects. He has represented large corporates in some of the high- profile cases before various Income- tax tribunals across India and has been associated with several landmark decisions too.
Padamchand Khincha is a prolific writer on various topics in income- tax. He has authored the book ‘Emerging Issues in International Taxation’. He has co- authored “Permanent Establishment – Emerging trends”, “Decoding section 5”, “Tax Holiday U/s.10A and 10B - An analysis”; “Tax Treaties of India - A compilation”; “Capital gains of Non- residents”; “Tax deduction at source”; “Concept of Indexation under capital gains”.
He has contributed to various articles and papers published by The Chamber of Tax Consultants, ITRAF, BCAS. He has authored and co- authored articles across various tax magazines including the Taxmann publication, Bombay Chartered Accountants Journal, ITR etc. He has delivered more than 500 lectures across the nation on several income- tax issues.
He has been actively engaged in several initiatives undertaken by the Institute of Chartered Accountants of India (ICAI). He was appointed the group leader for preparing the approach paper on the Guidance Note on Transfer Pricing. He was instrumental in making a critical analysis of the Direct Tax code as a member of the team constituted by ICAI on the request on CBDT. He was a member of Committee of ICAI involved in preparing the technical background paper on Income Computation and Disclosure Standards. He deposed as an expert before (a) high powered committee on E. commerce constituted by the Central Board of Direct Taxes in India; (b) Rangachary Committee set up to “Review Taxation of Development Centres and the IT Sector; and (c) by the A P Shah Committee constituted by the Government of India to examine the matters relating to MAT on FII/ FPI(s). He was a country reporter for India for IFA Rio de Janeiro Congress 2017 on ‘Assessing BEPS - Origin, Standards, Responses’. He is on the editorial board constituted for International Tax Journal published by the Chamber of Tax Consultants.
His teaching stints in the past include guest lectures at IIM, Bangalore; intensive coaching classes of ICAI; faculty at the Direct Taxes Training Institute of the Income Tax Department. Padamchand Khincha is a Commerce graduate from the University of Bangalore securing 5th Rank at the University level. He holds a Bachelor’s degree in Law.
He qualified as a Chartered Accountant in 1982 by securing the 25th rank.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
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- Year of Publication: 2017
- ISBN: 9788193473436
- No.of Pages: 624
India has emerged as one among the fastest growing economies in the world. There is an overall surge in various facets of economy wherein a consumption and innovation driven growth is expected. While the tussle between the taxman and taxpayer appears to be eternal, the issues that emanate there from are several. Few of these are pondered, deliberated and discussed in this book.
The book opens up the discussion on complex business structures in the cross border outsourcing and EPC space. This is followed by a flavour of reactive legislative amendments in the form of Indirect Transfer Provisions, Equalisation levy, POEM and GAAR. The book provides a concluding angle by giving an instance of judiciary stepping in when legislature stands helpless to ensure justice.
The book is a collection of papers presented at various forums. These papers focus on the intricacies that arise when one interprets the law in the context of complex tax structures. It is an attempt to ignite the thought process for the readers to develop and take the study of tax to the next level.
H. Padamchand Khincha is a partner in H C Khincha & Co and H C Khincha & Associates, Bangalore. With over 30 years of experience in corporate and international tax regime, he has spearheaded the income- tax consultancy and litigation practice. He advises multinational companies, Indian companies as well as high networth individuals on various tax matters including tax structuring, due diligence, transfer pricing and compliance aspects. He has represented large corporates in some of the high- profile cases before various Income- tax tribunals across India and has been associated with several landmark decisions too.
Padamchand Khincha is a prolific writer on various topics in income- tax. He has authored the book ‘Emerging Issues in International Taxation’. He has co- authored “Permanent Establishment – Emerging trends”, “Decoding section 5”, “Tax Holiday U/s.10A and 10B - An analysis”; “Tax Treaties of India - A compilation”; “Capital gains of Non- residents”; “Tax deduction at source”; “Concept of Indexation under capital gains”.
He has contributed to various articles and papers published by The Chamber of Tax Consultants, ITRAF, BCAS. He has authored and co- authored articles across various tax magazines including the Taxmann publication, Bombay Chartered Accountants Journal, ITR etc. He has delivered more than 500 lectures across the nation on several income- tax issues.
He has been actively engaged in several initiatives undertaken by the Institute of Chartered Accountants of India (ICAI). He was appointed the group leader for preparing the approach paper on the Guidance Note on Transfer Pricing. He was instrumental in making a critical analysis of the Direct Tax code as a member of the team constituted by ICAI on the request on CBDT. He was a member of Committee of ICAI involved in preparing the technical background paper on Income Computation and Disclosure Standards. He deposed as an expert before (a) high powered committee on E. commerce constituted by the Central Board of Direct Taxes in India; (b) Rangachary Committee set up to “Review Taxation of Development Centres and the IT Sector; and (c) by the A P Shah Committee constituted by the Government of India to examine the matters relating to MAT on FII/ FPI(s). He was a country reporter for India for IFA Rio de Janeiro Congress 2017 on ‘Assessing BEPS - Origin, Standards, Responses’. He is on the editorial board constituted for International Tax Journal published by the Chamber of Tax Consultants.
His teaching stints in the past include guest lectures at IIM, Bangalore; intensive coaching classes of ICAI; faculty at the Direct Taxes Training Institute of the Income Tax Department. Padamchand Khincha is a Commerce graduate from the University of Bangalore securing 5th Rank at the University level. He holds a Bachelor’s degree in Law.
He qualified as a Chartered Accountant in 1982 by securing the 25th rank.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
