Double Taxation Treaties (Concepts, Practices & Trends) by K R Sekar (Set of 2 Vols.) – 1st Edition 2024

Description

A comprehensive exploration of Double Taxation Avoidance Agreements, encompassing prevailing issues & practices as well as emerging trends. The book analyses Pillar 1 & 2, pertinent issues within select industries, new tax architecture trends & the relevance of OECD amid challenges posed by developing countries. The rationale of the book is to detail the concepts including Interpretation of Treaties and Approach, Analysis of the provisions, challenges and practices on various issues of Permanent Establishments (PE), Attribution of Profits, Capital Gains and Indirect Transfer, Royalty and Fees for Technical Services, Dependent and Independent Personal Services, Most Favoured Nation Clause, Foreign Tax Credits and Anti Avoidance Regulations.  Emerging Trends on New Age Industries and Technology are discussed in the book. Also the concept of  Pillar 1 & Pillar 2 as well the Economic Impact on Pillar 1 & Pillar 2 for Developing Countries including India is analysed. The book has been concluded with the need for new Global Tax Architecture and the role of India in the emerging scenarios. It is a useful reference for tax professionals, policy-makers, enforcement authorities, academicians & tax students.

Book Coverage:

Chapter 1 – Introduction to Double Taxation Convention- Basics and Concepts
Chapter 2 – Principles of Interpretation of Treaties
Chapter 3 – Interpretation of Double Taxation Avoidance Agreement- Principles
Chapter 4 – Interpretation of Article 3(2)
Chapter 5 – Definition of Residence and Test of Residency
Chapter 6 – Application of Tie Breaker clause
Chapter 7 – Place of Effective Management
Chapter 8 – Introduction to Permanent Establishment
Chapter 9 – Fixed Place PE
Chapter 10 – Installation, Construction PE
Chapter 11 – Preparatory or Auxiliary Services
Chapter 12 – Equipment- Permanent Establishment
Chapter 13 – Permanent Establishment under in E commerce transactions
Chapter 14 – Agency Permanent Establishment- Concepts and Issues
Chapter 15 – Service PE and Issues
Chapter 16 – Attribution of Profits- Introduction
Chapter 17 – Associated Enterprises under Article 9
Chapter 18 – Beneficial Owner under Treaty Laws
Chapter 19 – Dividends and Interest
Chapter 20 – Royalty and Fees for Technical Services
Chapter 21 – Most Favoured Nation Clause-Concept, Application and Issues
Chapter 22 – Recent Supreme Court Ruling on Most Favoured Nation Clause-Impact Analysis
Chapter 23 – Income from Employment, Professional Services and Sportsperson
Chapter 24 – Independent Personal Services
Chapter 25 – Taxation of Artistes and Sportsperson
Chapter 26 – Capital Gains and Indirect Transfer
Chapter 27 – Foreign Tax Credit
Chapter 28 – Limitations of Benefit and Anti-Avoidance Provisions
Chapter 29 – Multilateral Agreements or Instruments (MLIs)
Chapter 30 – Digital Economy & Taxation
Chapter 31 – Select Judicial Precedents related to E Commerce
Chapter 32 – Cryptocurrency and Taxation
Chapter 33 – Emerging Issues on Taxation of New Age Industries
Chapter 34 – OECD Pillar 1 and Pillar 2- Concepts, Analysis and Issues
Chapter 35 – International Tax Body- Recent Developments & Role of India