The Direct Tax Case Finder 2008 is an exhaustive ... more

The Direct Tax Case Finder 2008 is an exhaustive compilation of cases arranged section-wise, subject-wise and then issue wise related to Direct Taxes. The book of this sort has been released for the first time in the Indian Subcontinent and is a collectors item. It is a sort of Ready Reckoner of case laws that will enable the users to pin point the issue of their interest and seek the relevant case laws almost instantly. The CD is complemented with a CD of full text of judgments.... less

The book is in two volumes, containing Notificati... more

The book is in two volumes, containing Notifications and Circulars from 2002 to 2005, and from 2006 to 30th April 2009.... less

The book is in two volumes, containing Notificati... more

The book is in two volumes, containing Notifications and Circulars from 2002 to 2005, and from 2006 to 30th April 2009.... less

With a century of solid theory behind it, tax law... more

With a century of solid theory behind it, tax law at the dawn of the twenty-first century confronts a new reality: the weakening of the tenacious link between the sovereignty of states and taxation. Yet it is to the continuity of certain themes and principles inherent in the various national tax systems that tax law scholarship continues to look, even as it develops new principles designed to meet the expanding processes of internationalisation. This collection of eleven essays offers an expert comparative analysis, conducted by a sample of the best international tax law scholars, of the fundamental theory of tax law and of the prospects in the near future of tax legislative systems. The emphasis falls naturally on tax theory, jurisprudence, and legislative development in the Member States of the European Union (particularly in Italy, Germany, and Spain), where the process of tax harmonisation has been under way for many years. The effect of these processes, via the relevant tax treaties, on the tax systems of Japan and the United States provides a secondary emphasis. Practitioners and academics in tax law will find in this book an invaluable understanding of the challenges that tax law theory strives to meet at this crucial moment in economic history. The essays present a full and reliable exposition of the current theoretical approaches adopted by the various schools of thought in the field, as well as of the main contributions of jurisprudence. Extensive bibliographies are included. This volume translates and summarizes material from the editor's major five-volume work Trattato di diritto tributario (1994). Professor Amatucci has added an important new preface.... less

The international aspects of income taxation have... more

The international aspects of income taxation have become increasingly important as countries worldwide have become more economically integrated. International Tax Primer provides an introduction to the policies that countries seek to advance with their international tax rules, with numerous examples drawn from the practices of both developed and developing countries. It grew out of the authors' work with the OECD in conducting seminars on international tax for tax officials in countries emerging from the collapse of the Soviet Union. The book strikes a balance between the specific and the general by illustrating the fundamental principles and structure of international tax with frequent reference to actual practice in a variety of countries.... less

The valuation of intangible assets causes tax law... more

The valuation of intangible assets causes tax lawyers and economists a lot of trouble. And when assets cross borders, it gets worse. The (maybe not so-surprising) result is that a considerable number of multinational enterprises use a transfer pricing method to value intangible assets that seems not to comply with regulations of either home or host tax authorities. Although this is a matter of the utmost practical concern, the persistence even growth of the problem clearly raises theoretical issues. This volume considers the valuation of intangible assets from both perspectives, theory and practice, building its practical recommendations on a sound theoretical analysis of the appropriateness of transfer pricing rules for intangible assets as well as on the adequacy of transfer pricing standards and methods for the economic reality of multinational enterprises.... 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

This book is the first comprehensive analysis of ... more

This book is the first comprehensive analysis of the international case law dealing with the notion of `permanent establishment'. More than 450 judicial and administrative decisions from 19 countries, with emphasis on the United States of America, Germany and Norway constitute the basis for this book. The book provides a comparison of the legal practice in different countries. A critical discussion of the notion of `permanent establishment' in future international fiscal law is also included. In addition to cases previously published in law reports and other publications, also a number of unpublished decisions are discussed in this book. The majority of the unpublished cases are Norwegian, but also a few Danish, Canadian, German, US, and UK cases are included. Also included are synopsis of court decisions and administrative rulings upon which the analysis is based.... 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

Tax Holiday under Section 10A and 10B - An analys... more

Tax Holiday under Section 10A and 10B - An analysis is a comprehensive study of the provisions of sections 10A and 10B. These sections provide tax holiday for electronic software/ hardware technology park units and hundred per cent export oriented units.The book contains an in-depth analysis of tax holiday provisions. The salient feature of the book is that the various aspects of relevant provisions have been discussed on first principles and supposed by case law, where applicable. The critical aspects have been identified, dissected and discussed from various viewpoints. The Appendix to the book, among other things, contains legislative history with a table for quick reference.The book enables the reader to understand and apply the provisions of tax holiday in the right perspective. The charts, illustrations and examples assist the reader to have practical insight into the same. The book also discusses various modes of conducting business which are peculiar to STPs/ EOUs like inbound outsourcing, onsite and offshore activities, etc. The book will be useful to legal and accounting professionals,Corporates, consultants and students of taxation.... less