000			02858nam a2200229Ia 4500
999			_c29262 _d29262
003			OSt
005			20210407110159.0
008			160316s2011 xxu||||| |||| 00| 0 eng d
020			_a9788181595409
040			_cnls
082			_a343.04 _bRAJ-I
100			_aRajaratnam S
245			_aCommentary on double taxation avoidance agreements Vol. I
250			_a6th
260			_aNew Delhi _bSnow White Publications Pvt Ltd. _c2011
300			_aVarie _cxciii
365			_b Rs.3,995 Vols
505			_aContents; Foreword to Second Edition; Preface to First Edition; Preface to Sixth Edition; Detailed Contents; Table of Cases; Bibliography; Volume One; Part-1 Commentary on Double Taxation Avoidance Agreement; Chapter 1. Historical Development of DTAA; Chapter 2. Principles of Interpretation of Tax Treaties; Chapter 3. Treaty override and Treaty abuse; Chapter 4. Anatomy of Treaty Laws; Chapter 5. An overview of the models; Chapter 6. U.S. Model - An overview; Chapter 7. Relief under Domestic Law; Chapter 8. Some General Concepts; Chapter 9. Pattern of Tax Law in India- An Overview; Chapter 10. Residence as a concept in the Agreements; Chapter 11. Business Connection; Chapter 12. Permanent Establishment-I; Chapter 13. Permanent Establishment-II; Chapter 14. Permanent Establishment-III; Chapter 15. Income from Immovable Property; Chapter 16. Business Profits-I- General; Chapter 17. Business Profits-II; Chapter 18. Business Profits-III; Chapter 19. Shipping and Air Transport - Domestic Law in India; Chapter 20. Shipping and Air Transport - Treatment in Treaties; Chapter 21. Associated Enterprises; Chapter 22. Transfer Pricing; Chapter 23. Dividend; Chapter 24. Treatment of Interest; Chapter 25. Royalty and Technical Fees - Domestic Law; Chapter 26. Royalty and Technical Fees - Treaty Law; Chapter 27. Royalty and Technical Fees - Other Precedents; Chapter 28. Royalty and Technical Fees - 1llustration; Chapter 29. Capital Gains; Chapter 30. Professional Income; Chapter 31. Executive Compensation; Chapter 32. Other Incomes-I; Chapter 33. Other Incomes-II; Chapter 34. Capital; Chapter 35. Relief from Double Taxation; Chapter 36. Non-discrimination; Chapter 37. Mutual Agreement Procedure; Chapter 38. Exchange of Information; Chapter 40. Advance Ruling; Chapter 41. Tax Deduction at Source; Chapter 42. DTAA - New Policies and New Problems; Chapter 43. Direct Taxes Code Bill, 2010 - Proposals Regarding International Taxation; Appendix: 1. Double Tax Avoidance Agreement – Circulars; 2. Referencer for Rate of DTAA Tax; 3. Relevant Statutory Provision under the Income-tax Act; 4. A Glossary of Agreement-wise Precedents; Subject Index.
650			_a1.Tax Laws - Double Taxation - Avoidance Agreements
700			_aVenkataramaiah B V _a
942			_2ddc _cBK