Wealth Tax, Service Tax, CST, VAT & GST (Taxation... more

Wealth Tax, Service Tax, CST, VAT & GST (Taxation Laws-II)... less

-

-... less

-

-... less

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

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

with illustrations for FY 2011-12 AY 2012-13 As a... more

with illustrations for FY 2011-12 AY 2012-13 As amended by Finance Act 2011... less

As Amended by Finance Act 2011

As Amended by Finance Act 2011... less

Taxation Laws Are Statutory And Their Interpretat... more

Taxation Laws Are Statutory And Their Interpretation Is The Function Of The Courts. The 'Interpretation' Covers Not Merely The General Approach To The Problem But Also The Question Of What Materials (Written Or Other) Outside The Statute Itself May Legitimately Be Used For The Purpose Of Ascertaining The Intent Of The Legislature. The Book Encompasses The History Of Taxation System Of India Both At The Level Of The Centre And States... less

In the book Escaping the Minotaur's Labyrinth: Pr... more

In the book Escaping the Minotaur's Labyrinth: Principles of Taxation, Dr Gaurishanker has dealt with the basic principles of taxation and addressed its underlying concepts with a view to dispel the fog that leads most legal professionals to regard tax law as an exclusive domain reserved for a few specialists. This book is the fruit of his characteristic unwavering and unflinching march towards his set objective of giving his fellow professionals a tool which would enable them to understand, appreciate and thus contribute in enriching his pet subject. The metaphor of the Minotaur - half bull, half human monster of Greek mythology - is a telling comparison to the bewildering maze of the labyrinth of the taxation laws. The monster lived in a labyrinth and demanded a sacrifice of seven youths and seven maids every year. The book presents in a simple way and demystifies the substantive and procedural aspects of the administration of laws relating to Income Tax. Dr Gaurishanker, in a figurative sense, is verily the Theseus who in the Greek mythology ultimately kills the monster Minotaur.... less

A Commentary to the OECD, UN and U.S. Model Conve... more

A Commentary to the OECD, UN and U.S. Model Conventions for the Avoidance of Double Taxation of Income and Capital, With Particular Reference to German Treaty Practice. Double taxation conventions (DTCs) raise a plethora of interpretational questions for the practitioner and student of tax law. This book provides the answers. An encyclopedic treatise on DTCs, Klaus Vogel on Double Taxation Conventions is a guide to all legal issues DTCs raise and includes information on worldwide case law and commentators' views. The OECD Model Convention serves as the organisational basis for this work. Each chapter focuses on one article of the Convention and provides: the wording of the article and that of the respective articles of the UN and US Models, the official Commentary by OECD, and an extensive discussion by the authors of the legal problems involved. In addition, Klaus Vogel on Double Taxation Conventions offers an account of all German tax treaties, how they differ from the model provisions, and the potential practical impact of such differences. The first two editions have been used by lawyers, tax advisers, and scholars all over the world. Courts in Canada, Germany, South Africa, and the Netherlands have cited them as authority. This revised edition includes the most recent OECD Model revisions and all recent case law and relevant literature. The authors have rethought many of the problems discussed, further improved their argument, and amended their views where they have been convinced by opponents.... less

* The Book Presents A Complete Framework Regardin... more

* The Book Presents A Complete Framework Regarding Corporate Tax And Dividend Policy In India. * Snapshot Of Indian Corporate Tax Law. * Research Model Determining The Impact Of Corporate Tax On Dividend Policy Is Explained In Detail. * A Useful And Handy Book, Especially Where The Reader Is - (I)A Student Of Corporate Taxation (II) In The Tax Consultancy Profession (III) An Official In Tax Department (IV) A Researcher Who Wants To Learn Implication Of Corporate Tax On Dividend Decision (V) An Academician Interested In Getting An Insight Of Corporate Tax And Dividend Policy. * Another Highlight Of The Book Is An International Comparison Of Major Tax Structures Of The World.... less