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Law and practice of tax treaties (Record no. 112196)

MARC details
000 -LEADER
fixed length control field 02871nam a22002057a 4500
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20200904131318.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 181128b2018 ||||| |||| 00| 0 eng
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789387963979
040 ## - CATALOGING SOURCE
Transcribing agency nls
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 343.0526 MOD
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Modi NIlesh
245 ## - TITLE STATEMENT
Title Law and practice of tax treaties
Statement of responsibility, etc. An Indian perspective
250 ## - EDITION STATEMENT
Edition statement 2nd
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Canada
Name of publisher, distributor, etc. O E C D
Date of publication, distribution, etc. 2018
300 ## - PHYSICAL DESCRIPTION
Extent HB
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note Description : <br/>The second and updated edition explains the Model Conventions with reference to, inter alia, the Indian decisions, CBDT Circulars, overseas jurisprudence, Australian Taxation Office (ATO) rulings, and Technical Explanations to the Indian treaties with US and Australia. The book provides a reference to the Model Commentaries as well as to the OECD Reports and analyses whether the UN/OECD view is in consonance with or departs from the Indian/overseas jurisprudence. <br/>The Second Edition also discusses the newly inserted Article 27 in the 2011 Revised UN Model Convention dealing with “Assistance in the Collection of Taxes.”<br/>The second edition consists of 31 chapters. The first chapter is on “Introduction to Tax Treaties” which, inter alia, discusses the principles for interpretation of treaties. The rest of the 30 chapters analyse each of the 30 Articles in the UN Model and the corresponding Articles in the OECD Model. These Model Conventions have been analysed based, inter alia, on the:<br/><br/>(i) Indian jurisprudence;<br/>(ii) CBDT Circulars/CBDT Instructions;<br/>(iii) Reports of Committees set up by the Indian Government;<br/>(iv) CAG Report;<br/>(v) overseas jurisprudence;<br/>(vi) ATO rulings;<br/>(vii) Technical Explanation to the India-US Tax Treaty; and<br/>(viii) Technical Explanation to the India-Australia Tax Treaty.<br/>A reference has also been provided to the relevant portions of the Model Commentaries to the UN Model/OECD Model/US Model as well as to the OECD Reports. In addition to the UN and OECD Models, the book analyses certain Indian treaties, which depart from UN and OECD Models, on the basis of the above sources of reference.<br/>A new feature of the second edition is its coverage of foreign judgments/ATO rulings which are relevant for the UN/OECD Model and Indian treaties. The book analyses nearly 850 foreign judgments from 40 countries and 100 ATO rulings, including discussing whether they are in consonance or at variance with the views of the Indian judiciary, Indian Revenue and international bodies such as UN and OECD. <br/>The book also analyses whether the views of the Indian Tax Administration, as reflected in the CBDT Circulars and India’s observations to the UN/OECD Model and Commentary, are in consonance or at variance with the Indian jurisprudence/international practices.
600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME
Personal name Double Taxation - Law & Legislation
-- Taxation - Law & Legislation
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type BOOKs
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Materials specified (bound volume or other part) Damaged status Not for loan Home library Current library Shelving location Date acquired Source of acquisition Cost, normal purchase price Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type
    Dewey Decimal Classification PB     NLS NLS   28/11/2018 Purchased 2495.00   343.0526 MOD MOD 36823 28/11/2018 28/11/2018 BOOKs