International Tax Law

International Tax Law by Dr Neha Vyas offers a concise yet comprehensive study of international taxation, developed through years of teaching, academic research, and analysis of leading law school curricula. Recognising the growing importance of international tax law as a specialised field in India, it integrates domestic legal principles with global developments, including OECD standards, UN model conventions, and comparative perspectives from major jurisdictions.

Structured across seven logically sequenced chapters, the book covers foundational principles of international taxation, double taxation and its relief mechanisms, tax treaties, transfer pricing, compliance frameworks, and emerging global responses to base erosion, profit shifting, and digital taxation. Special emphasis is placed on statutory interpretation, judicial developments, and the evolving challenges posed by digital business models.

Key Features:

• Comprehensive coverage of core principles of international taxation
• Dedicated analysis of India's legal framework and judicial developments
• Detailed discussion of double taxation avoidance agreements
• Clear treatment of transfer pricing law and compliance procedures
• Comparative perspectives drawn from international tax regimes
• Coverage of BEPS, digital taxation, and contemporary global reforms
• Student-friendly chapter organisation for progressive learning
• Integration of statutory provisions, case law, and international materials

Designed primarily for law students, this work also serves as a valuable reference for academics, researchers, and tax professionals by combining doctrinal clarity with practical relevance.

Preface
About the Author
Abbreviations
Table of Cases
1. Basic Concepts of International Taxation
2. Double Taxation Concepts
3. Double Taxation: Indian Context
4. Double Tax Treaties and Their Improper Use
5. Basic Concepts of Transfer Pricing
6. Transfer Pricing Documentation and Procedures
7. Base Erosion Profit Shifting Action Plans
Subject Index