Evolving Trends in International Taxation- In India and Globally - Taxsutra Reservoir

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Evolving Trends in International Taxation- In India and Globally

by International Fiscal Association
IFA Transfer Pricing GAAR BEPS Diverted Profits Tax Litigation DRP APA MAP Arbitration Big Data Multilateral Instruments Anti-Fragmentation Permanent Establishment Marketing Intangibles Digital Economy Business Restructuring
Categories: International Taxation
Publisher: Wolters Kluwer
About Book:

The global tax policy landscape is witnessing unprecedented changes, with the last set of policy directives on digital taxation expected later this year and in 2020. The books is a compilation of technical papers surrounding the theme “Emerging International Taxation Landscape”. The papers present diverse views by Practitioners, Administration and Academia. On domestic policy, business reorganizations and applicability of GAAR/SAAR in the context of ‘startups’ has occupied the mind space of the tax fraternity. Similarly, in-house tax function is thrusted upon onerous responsibility putting tax risk on top of the board agenda. Wide powers to the tax administration have ignited fresh debate on taxpayer rights. The papers reflect them all. The highlight of this compilation includes research paper authored by Dr. Parthasarathi Shome titled ‘Addressing Tax Avoidance: Cross Country Experience and an Indian Case Study’, which reviews GAAR legislations in advanced and emerging economics, with focus on developments in India. Having presided and chaired the expert committee appointed by the then Prime Minister Dr. Manmohan Singh, who better than Dr. Shome penning this thoughts on GAAR developments. The paper was presented at the London School of Economics last month. Equally important is a paper on the vexed topic of dispute resolution by Hon'ble Dr. Justice Vineet Kothari, sitting judge of the High Court of Madras. The paper highlights importance of non-binding dispute resolution and of mediation, keeping in mind need for developing suitable alternative mechanism, outside the usual court process. His paper sheds light on importance of bilateral investment treaty as an avenue for settlement of tax disputes.

Author: International Fiscal Association
About Publisher:

Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software and services that deliver vital insights, intelligent tools and guidance of subject-matter experts as well as offer subscription-based products with high quality content in areas including direct and indirect taxation, international taxation, corporate law and several other related topics. Wolters Kluwer Tax & Accounting (a Wolters Kluwer business) is part of the Wolters Kluwer Group, a leading global information service provider for professionals. Wolters Kluwer Tax & Accounting publications cover a wide range of topics such as tax, accounting, law, financial planning, human resources and training.

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IFA Transfer Pricing GAAR BEPS Diverted Profits Tax Litigation DRP APA MAP Arbitration Big Data Multilateral Instruments Anti-Fragmentation Permanent Establishment Marketing Intangibles Digital Economy Business Restructuring
Categories: International Taxation
Publisher: Wolters Kluwer
About Book:

The global tax policy landscape is witnessing unprecedented changes, with the last set of policy directives on digital taxation expected later this year and in 2020. The books is a compilation of technical papers surrounding the theme “Emerging International Taxation Landscape”. The papers present diverse views by Practitioners, Administration and Academia. On domestic policy, business reorganizations and applicability of GAAR/SAAR in the context of ‘startups’ has occupied the mind space of the tax fraternity. Similarly, in-house tax function is thrusted upon onerous responsibility putting tax risk on top of the board agenda. Wide powers to the tax administration have ignited fresh debate on taxpayer rights. The papers reflect them all. The highlight of this compilation includes research paper authored by Dr. Parthasarathi Shome titled ‘Addressing Tax Avoidance: Cross Country Experience and an Indian Case Study’, which reviews GAAR legislations in advanced and emerging economics, with focus on developments in India. Having presided and chaired the expert committee appointed by the then Prime Minister Dr. Manmohan Singh, who better than Dr. Shome penning this thoughts on GAAR developments. The paper was presented at the London School of Economics last month. Equally important is a paper on the vexed topic of dispute resolution by Hon'ble Dr. Justice Vineet Kothari, sitting judge of the High Court of Madras. The paper highlights importance of non-binding dispute resolution and of mediation, keeping in mind need for developing suitable alternative mechanism, outside the usual court process. His paper sheds light on importance of bilateral investment treaty as an avenue for settlement of tax disputes.

Author: International Fiscal Association
About Publisher:

Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software and services that deliver vital insights, intelligent tools and guidance of subject-matter experts as well as offer subscription-based products with high quality content in areas including direct and indirect taxation, international taxation, corporate law and several other related topics. Wolters Kluwer Tax & Accounting (a Wolters Kluwer business) is part of the Wolters Kluwer Group, a leading global information service provider for professionals. Wolters Kluwer Tax & Accounting publications cover a wide range of topics such as tax, accounting, law, financial planning, human resources and training.

Similar Books

Ratings and Reviews

Overall Rating
Review
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