Last edited by Kigarr
Monday, August 10, 2020 | History

4 edition of Commentary on double taxation avoidance agreements found in the catalog.

Commentary on double taxation avoidance agreements

Rajaratnam, S.

Commentary on double taxation avoidance agreements

by Rajaratnam, S.

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Published by Snow White Publications in Mumbai .
Written in English


Edition Notes

Includes bibliographical references (p. cxiii-cxiv).

Other titlesDouble taxation avoidance agreements
StatementS. Rajaratnam, B.V. Venkatramaiah ; foreword by S. Ranganathan.
ContributionsVenkatramaiah, B. V.
The Physical Object
Pagination1 v. (various pagings) ;
ID Numbers
Open LibraryOL171765M
ISBN 108187398272
LC Control Number99952108
OCLC/WorldCa44727699

Commentary on Indian STAMP ACT with Central/State Acts & Rules (in 2 volumes) TREATISE ON DOUBLE TAXATION AVOIDANCE AGREEMENTS. TREATISE ON DOUBLE TAXATION AVOIDANCE AGREEMENTS. 0 reviews Write a review. Publisher: Knowledge is Power and Book . taxation and the international legal double taxation, the need for elim inating the dou ble taxation and avoidance methods. Keywords: repeated taxatio n, tax evasion, exemption m ethod, crediting.

Many countries have entered into tax treaties (also called double tax agreements, or DTAs) with other countries to avoid or mitigate double treaties may cover a range of taxes including income taxes, inheritance taxes, value added taxes, or other taxes. Besides bilateral treaties, multilateral treaties are also in place. As the name suggests, a double tax agreement is an agreement or a contract regarding double taxation or, more correctly, the avoidance of double taxation. In the Malaysian context, a DTA is usually signed by a cabinet minister (or sometimes by the .

Elliffe, Craig and Prebble, John () "General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective," Revenue Law Journal: Vol. Iss. 1, Article 4. Available at: http. deriving from a tax avoidance scheme violates the objective of the prevention of double taxation. This would be difficult to envisage, as tax avoidance, almost by definition, rules out double taxation. Similarly, the question arises whether or not the application of a GAAR can be prevented if it results in double taxation.


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Commentary on double taxation avoidance agreements by Rajaratnam, S. Download PDF EPUB FB2

Double Taxation Avoidance Agreement (DTAA) is an agreement between two countries that the income of non-residents should not be taxed both in their country of origin and in the country in which they live. Model forms were first prepared by the Fiscal Committee of the League of Nations in A Comprehensive & authentic Commentary on Principles of International Taxation & Law relating to Double Taxation Agreement VOLUME 1 contains a veritable Commentary on Principles of International Taxation and Law relating to double Taxation Agreements as contained in OECD/UN/US Model Tax Conventions with the aid of decisions of Indian and Foreign Courts.1/5(1).

Double Taxation Avoidance Agreements • Bi-lateral international treaties/agreements purposed at • Commentaries to the OECD Model Tax Conventional note ‘The effect of the deletion of Article 14 is that income derived from professional services or other activities of an. 86 rows    The India-Sri Lanka Double Taxation Avoidance Agreement (DTAA) of.

A Veritable Article-wise Commentary on OECD Model Tax Convention on Income and on Capital, accompanied with a comprehensive commentary on the principles of International Taxation and Law relating to Double Taxation Agreements, explained with the aid of the decisions of the Indian and foreign courts.A comparative study on every article of the OECD/UN/US Model Convention in the light.

A Veritable Article-wise Commentary on OECD Model Tax Convention on Income and on Capital, accompanied with a comprehensive commentary on the principles of International Taxation and Law relating to Double Taxation Agreements, explained with the Author: D.P.

Mittal. Double Taxation Avoidance Agreements (DTAA) is a treaty signed between two or more countries and is applicable in cases where a taxpayer residing in one country has to earn his/her income from another country. India has signed Double Taxation Avoidance Agreements or DTAAs with 88 countries, out of which 85 have become effective.

Becerra book_marchindb 39 40 Chapter 2 - International Double Taxation, Tax Evasion and Aggressive Tax have never been and are not even today for the avoidance of double taxation. Tax treaties are, with respect to double taxation, all about the attribution of Commentary on art.

9, para. Commentary on. Double Tax Treaties Introduction A significant role of a double tax agreement (DTA) between two or more countries is toremove the double taxation (discussed in chapter 2), which is an impediment to cross-border trade in goods and services, and the move-ment of capital and people between countries.

Many countries have now. would avoid the resulting potential double taxation where the income of the partnership is differently allocated by the two States. Where, as described in paragraphincome has “flowed through” a transparent partnership to the partners who are liable to tax on that income in the State of their.

Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This new Fourth Edition has been completely revised and updated to give you a full and current account of double tax conventions (DTCs).

DTCs form the backbone of international taxation, but they raise many interpretational questions. - Buy TREATISE ON DOUBLE TAXATION AVOIDANCE AGREEMENTS book online at best prices in india on Read TREATISE ON DOUBLE TAXATION AVOIDANCE AGREEMENTS book reviews & author details and more at Free delivery on qualified s: 1.

Double Tax Avoidance Agreements Jamnagar Branch of ICAI • It only resolves juridical double taxation – Economic double taxation continues • Treaty is basically negotiated document – UN Commentary states that services performed by individual should only be qualified.

Avoidance of Double Taxation Agreements (DTAs) 3 DTAs (and other forms of tax treaties for the exchange of information) are also vital in facilitating co-operation between tax.

THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS The Government of the Republic of India and the Government of the United Kingdom of Great Britain and Northern Ireland; Desiring to conclude a new Convention for the avoidance of double taxation and the.

Description: Being a comprehensive and authentic commentary on Indian double taxation agreements. Vol. 1 - contains commentary, UN, US and OECD Models for Tax Treaties with Technical Explanation; Vol. 2 - Text of India's Tax Treaties with Other Countries. The CD contains the Edition: AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH AFGHANISTAN Whereas the Government of India and the Government of Afghanistan have concluded an.

African Congress Mission: Other Agreements Albania: Comprehensive Agreements AGREEMENT FOR AVOIDANCE OF. Double Taxation Avoidance Agreement (DTAA) also referred as Tax Treaty is a bilateral economic agreement between two nations that aims to avoid or eliminate double taxation of.

A Commentary to the OECD, UN and U.S. Model Conventions for the Avoidance of Double Taxation of Income and Capital, With Particular Reference to German Treaty Practice. Double taxation conventions (DTCs) raise a plethora of interpretational questions for the practitioner and student of tax law.

This book provides the answers. Double Taxation Avoidance Agreement. Income-tax Act,Notification under section Agreement between the Government of the Republic of India and the Government of the Republic of India and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital.

The latter is for the purpose of assessment of income of a non-resident under a double taxation avoidance agreement while the former is for the application of the Income Tax Act.

As far as offshore services are concerned, the court stated that sufficient territorial nexus between the rendition of services and territorial limits of India is.The United Nations Model Double Taxation Convention between of information with a view to preventing avoidance or evasion of taxes Commentaries to keep up .Get this from a library!

Klaus Vogel on double taxation conventions: a commentary to the OECD- UN- and US model conventions for the avoidance of double taxation of income and capital, with particular reference to German treaty practice. [Klaus Vogel] -- English translation of the second edition () of "Doppelbesteuerungsabkommen", the well known commentary on German treaties for the.