Double Taxation Treaties: Concepts, Practices and Trends

Double Taxation Treaties: Concepts, Practices & Trends is a comprehensive exploration of Double Taxation Avoidance Agreements, encompassing prevailing issues & practices as well as emerging trends.

Key Features:

• The book considers the increasing complexities relating to digital economy and its impact on the prevailing principles and concepts under the DTAA, while explaining in detail the existing treaties and the latest judicial decisions relating to it.
• The two volume set analyses Anti-Avoidance Regulations and practices under relevant provisions including Thin Cap Regulations, CFC Regulations & GAAR.
• Additionally, Multilateral Instruments, Pillar 1 and Pillar 2, pertinent issues within select industries, new tax architecture trends & the relevance of OECD amid challenges posed by developing countries have been dealt with in detail.

The book will be a useful reference for tax professionals, policymakers, judicial officers, enforcement authorities, academicians & tax students.

Reviews

This book gives a narrative explanation of international tax law and policy, as well as the terms of double tax treaties, with a focus on the basic principles and practical implementation.

- Justice A K Sikri
Former Judge, Supreme Court of India

This is perhaps the most comprehensive Indian book on Double Taxation Treaties, which attempts to reconcile the conflict arising out of the simultaneous right of two countries to tax the same income: the country of source and the country of residence.

- Arvind P Datar
Senior Advocate, Madras High Court