This book not only provides an in-depth analysis ... more

This book not only provides an in-depth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of today's tax treaties. The source documents used have rarely found their way into publications before: historical OEEC and OECD Reports and Minutes, originally largely classified as "restricted" and thus inaccessible to the public for decades, provide an insight into the drafting process of Art. 2 and the discussions of Delegates from various nations on practical implications for treaty application. The book offers a unique perspective on this core treaty provision and aims to provide guidance for determining the "taxes covered" in any tax treaty.... less

Non Resident Indians & Persons of Indians origin ... more

Non Resident Indians & Persons of Indians origin - Policies, Procedures & Taxation.... less

Expert tax-saving and investment guidance for Non... more

Expert tax-saving and investment guidance for Non-Resident Indian with Answers to questions frequently asked by NRIs... less

This Book Is For Everyone. Read And Re-Read This... more

This Book Is For Everyone. Read And Re-Read This Book, Till You Acquire The Right Investment Attitude. This Book Will Be As Useful To Chartered Accountants, Cost Accountants, Company Secretaries, And MBA's Fund Managers And Institutional Investors, As It Is To Non-Finance Professionals, Housewives, And Other Investors, Students Of Chartered Accountancy, MBA And CFA Courses Shall Find This Book Useful As It Attempts To Fill The Void Between Theory And Practice.... less

Throughout the European Union, national income ta... more

Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms.... less

The sixth edition is updated with law by April 20... more

The sixth edition is updated with law by April 2011, digestig every precedent on Double Tax Avoidance Ageements from Supreme Court, AAR, The High Courts and the Tribunals, besides important decisions abroad as are relevant and useful in interpretation of DTAA's and its application to any particular issue, that many be relevant for the tax liability of both residents and non-residents. Chapters on Tax Deduction at source and Transfer Pricing being new areas assuming more and more practical importance have been elaborated. International Taxation in Direct Taxes Code have been dealt with in separate chapter.... less

Guide to New Schedule VI is a comprehensive guide... more

Guide to New Schedule VI is a comprehensive guide book on the preparation and presentation of financial statements in the revised format which resembles broadly to IFRSs. Illustrative discussion on critical issues like current non-current classification of assets and liabilities, cash and cash equivalents, exceptional and extraordinary items, segregation of discontinuing operations and disclosures under Revised Schedule VI are the special features of the book. It also covers contemporary issues like XBRL Rules, condorsement of IFRSs in the US, management commentary, and IFRSs updates.... less

The book deals comprehensively with law relating ... more

The book deals comprehensively with law relating to the Non-Resident Indian and covers both the relevant tax and Foreign Exchange aspects. The Book contains details about most of common issues faced by NRI in the most lucid languange. Chapters have been grouped under separate headings to ensure that all related materials is available to the reader one place. Certain important issues have been addressed in the form of table and charts and a separate section has been included to deal with FAQs relating to certain important and relevant FEMA issues. All chapters have been updated based on th provisions conatined in the finance act, 2011 and the updated Master Circulars issued by RBI on July 2011... less

* New Time-Limit for Deposit of TDS/TCS * Mode of... more

* New Time-Limit for Deposit of TDS/TCS * Mode of Deposit of TDS/TCS * Statement of Tax Deduction /Collection * Certificate of Tax Deducted /Collected At Source * Furnishing of PAN under Section 206AA * Applicability of Section 206AA When Tax Is Deductible From Salary under Section 192 * Applicability of Section 206AA When Tax Is Deductible From Payment (Other Than Salary) To a Resident * Applicability of Surcharge and Education CESS In The Case Of Section 206AA * Applicability of Section 206AA In The Case of the Payment or Credit to Non-Residents... less

The book deals comprehensively with law relating ... more

The book deals comprehensively with law relating to the Non-Resident Indian and covers both the relevant tax and Foreign Exchange aspects. The Book contains details about most of common issues faced by NRI in the most lucid languange. Chapters have been grouped under separate headings to ensure that all related materials is available to the reader one place. Certain important issues have been addressed in the form of table and charts and a separate section has been included to deal with FAQs relating to certain important and relevant FEMA issues. All chapters have been updated based on th provisions conatined in the finance act, 2011 and the updated Master Circulars issued by RBI on July 2011... less