LEADER 04825nam 22006975 450 001 9910366570503321 005 20200629122835.0 010 $a81-322-3670-X 024 7 $a10.1007/978-81-322-3670-2 035 $a(CKB)4100000009844959 035 $a(MiAaPQ)EBC5979096 035 $a(DE-He213)978-81-322-3670-2 035 $a(PPN)248602934 035 $a(EXLCZ)994100000009844959 100 $a20191116d2020 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aInternational Taxation$b[electronic resource] $eThe Indian Perspective /$fby Nigam Nuggehalli 205 $a1st ed. 2020. 210 1$aNew Delhi :$cSpringer India :$cImprint: Springer,$d2020. 215 $a1 online resource (xi, 112 pages) $cillustrations 225 1 $aSpringerBriefs in Law,$x2192-855X 311 $a81-322-3668-8 320 $aIncludes bibliographical references. 327 $aIntroduction: Contracts and tax law -- 1. Indian tax legislation and international tax treaties -- 2. Judiciary, contracts and tax -- 3. Business income and permanent establishment -- 4. International corporate acquisitions and capital gains -- 5. Taxation of cross-border royalty payments -- 6. Taxation of cross-border technical service payments -- 7. Transfer pricing -- 8. General anti-avoidance rules -- 9. Indian international taxation and the OECD initiative on BEPS (Base Erosion and Profit Shifting) -- 10. Conclusion. 330 $aThis book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation of royalties and technical services, transfer pricing, and General Anti-Avoidance Legislation. It also highlights the Indian ?story? of status vs. contract by examining four areas of controversy: permanent establishments, FTS (Fees for Technical Services) & Royalty, capital gains, and transfer pricing. The book approaches the subject of international taxation from two opposing yet related perspectives. One is the tax planning perspective, which involves contracts entered into by individuals and companies; the other is that of state regulation through increasingly complex legislation. The area of permanent establishments demonstrates the dominance of contracts over status, at least with respect to Indian tax law. However, some recent judicial decisions in this area demonstrate the susceptibility of contracts to status-related arguments. The areas of FTS & Royalty as well as those of capital gains and transfer pricing demonstrate the Indian government?s attempts to establish, through legislation, the dominance of status over contracts. Whereas traditional textbooks on international tax law focus on the legal technicalities of tax legislation, this book provides tax scholars and lawyers with an understanding of tax planning and tax legislation side by side in each chapter, specifying the respective kind of actual or anticipated tax planning activity that in turn prompted a legislative response. As such, it offers readers a contextual and practical introduction to the complexities of international tax law, as well as an in-depth analysis of the latest debates and controversies in this area. 410 0$aSpringerBriefs in Law,$x2192-855X 606 $aPrivate international law 606 $aConflict of laws 606 $aTax accounting 606 $aTax laws 606 $aInternational law 606 $aTrade 606 $aPublic finance 606 $aPrivate International Law, International & Foreign Law, Comparative Law $3https://scigraph.springernature.com/ontologies/product-market-codes/R14002 606 $aBusiness Taxation/Tax Law$3https://scigraph.springernature.com/ontologies/product-market-codes/511010 606 $aInternational Economic Law, Trade Law$3https://scigraph.springernature.com/ontologies/product-market-codes/R19050 606 $aFinancial Law/Fiscal Law$3https://scigraph.springernature.com/ontologies/product-market-codes/R17044 615 0$aPrivate international law. 615 0$aConflict of laws. 615 0$aTax accounting. 615 0$aTax laws. 615 0$aInternational law. 615 0$aTrade. 615 0$aPublic finance. 615 14$aPrivate International Law, International & Foreign Law, Comparative Law . 615 24$aBusiness Taxation/Tax Law. 615 24$aInternational Economic Law, Trade Law. 615 24$aFinancial Law/Fiscal Law. 676 $a341.484 700 $aNuggehalli$b Nigam$4aut$4http://id.loc.gov/vocabulary/relators/aut$0882879 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910366570503321 996 $aInternational Taxation$91972317 997 $aUNINA