The importance of tax treaty interpretation is ever increasing in India. In the past few years, there has been an avalanche of rulings by the Indian judiciary in the field of Double Tax Avoidance Agreements executed by India. The book is primarily intended to be a single source of Indian decisions / revenue rulings on tax treaties. It explains Model Conventions with reference to the relevant general principles / Indian judicial precedents, and also provides reference to the Model Commentaries, OECD Reports and the Technical Explanations issued in relation to the Indian treaties with US and Australia....
less
