The taxation of permanent establishments an international perspective radhakishan rawal spiramus press ltd 2006 business economics 551 pages 1 review the dramatic advances in communications and technology that have taken place in recent years combined with the progressive development of the indian economy have enticed many multi national companies to tap the rich resources which . This books principal theme is the taxation of permanent establishments taking as its starting point the oecd organisation for economic co operation and development model convention on the avoidance of double taxation and examining how the indian courts and indias law makers have interpreted the rules governing attribution of profits. This has thrust the indian tax system into the limelight with multi nationals and their advisers now needing to become familiar with the relevant aspects of indian tax law and practice and in particular how india approaches the concept of permanent establishment and the circumstances in which a liability to tax in india could arise this books principal theme is the taxation of permanent . This books principal theme is the taxation of permanent establishments pes taking as its starting point the oecd model convention on the avoidance of double taxation and examining how the indian courts and indias law makers have interpreted the rules governing attribution of profits. Taxation of permanent establishment constitutes substantial part of international taxation internationally substantial developments are taking place as regards taxation of permanent establishment oecd has published discussion drafts on attribution of profits to permanent establishment the drafts have generated substantial interest in the subject an attempt has been made to summarise these
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