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The Resource Challenges in domestic & international taxation : emerging Indian experience

Challenges in domestic & international taxation : emerging Indian experience

Label
Challenges in domestic & international taxation : emerging Indian experience
Title
Challenges in domestic & international taxation : emerging Indian experience
Contributor
Subject
Language
eng
Summary
This book contains a collection of essays. It addresses various topics that have emerged in the areas of domestic and international taxation. It analyses some key challenges through an analysis of the existing regime, the gaps therein, the new challenges in economy and recommendations on the way forward. Topics dealt with are: principles of taxation to be adhered to in formulating tax policy and administration from the perspective of tax revenue trends, corporate tax rate structure, Goods and Services tax in India; charitable contributions, philanthropy and taxation in India; taxation of the digital economy examining a wide range of policy issues and judicial developments in India; tax treaties and the MLI, impact on the role and relevance of tax treaties, and analysis of the minimum standards in the MLI; cryptocurreny and bitcoin; international exchange of information and the ability of tax authorities to protect and ensure the rights of taxpayers. These papers were completed by researchers from the International Tax Research and Analysis Foundation (ITRAF) in 2017-18
Geographic coverage
Asia
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Shome, P
http://library.link/vocab/subjectName
  • OECD
  • international tax law
  • domestic tax law
  • tax policy
  • GST
  • tax reform
  • charities
  • digital economy
  • tax treaty
  • MLI
  • virtual currency
  • automatic exchange of information
  • taxpayer rights
  • BEPS
  • case law
Label
Challenges in domestic & international taxation : emerging Indian experience
Instantiates
Publication
Contents
  • Contours and conflicts in tax design : the Indian experience
  • Shome, P.
  • ; p. 1-46
  • Charitable contributions: global overview, the Indian tax system and recommendations
  • Girish, K.R.
  • ; p. 47-76
  • Taxation of digital economy - challenges & response
  • Sekar, K.R.
  • Narayanan, P.
  • Kumari, A.
  • ; p. 77-145
  • Taxation of a digital economy : analysis of judicial precedents and developments and the Indian position
  • Sekar, K.R.
  • ; p. 147-195
  • India's experience with tax treaties and OECD's Multilateral Instrument : a short history
  • Chaudhury, I.R.
  • Bhattacharya, S.
  • ; p. 197-217
  • Minimum standards to the OECD BEPS Multilateral Convention : an Indian perspective
  • Roy, R.
  • ; p. 219-240
  • Taxation of digital economy : bitcoin
  • Sekar, K.R.
  • ; p. 241-252
  • Crypto currencies : Indian and global approaches to taxation and regulation
  • Meyyappan, N.
  • ; p. 253-267
  • Taxpayer rights in international exchange of information
  • Khincha, H.P.
  • Khincha, N.P.
  • Kothari, P.
  • ; p. 269-301
Edition
1st ed.
Isbn
9788193746899
Label
Challenges in domestic & international taxation : emerging Indian experience
Publication
Contents
  • Contours and conflicts in tax design : the Indian experience
  • Shome, P.
  • ; p. 1-46
  • Charitable contributions: global overview, the Indian tax system and recommendations
  • Girish, K.R.
  • ; p. 47-76
  • Taxation of digital economy - challenges & response
  • Sekar, K.R.
  • Narayanan, P.
  • Kumari, A.
  • ; p. 77-145
  • Taxation of a digital economy : analysis of judicial precedents and developments and the Indian position
  • Sekar, K.R.
  • ; p. 147-195
  • India's experience with tax treaties and OECD's Multilateral Instrument : a short history
  • Chaudhury, I.R.
  • Bhattacharya, S.
  • ; p. 197-217
  • Minimum standards to the OECD BEPS Multilateral Convention : an Indian perspective
  • Roy, R.
  • ; p. 219-240
  • Taxation of digital economy : bitcoin
  • Sekar, K.R.
  • ; p. 241-252
  • Crypto currencies : Indian and global approaches to taxation and regulation
  • Meyyappan, N.
  • ; p. 253-267
  • Taxpayer rights in international exchange of information
  • Khincha, H.P.
  • Khincha, N.P.
  • Kothari, P.
  • ; p. 269-301
Edition
1st ed.
Isbn
9788193746899

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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