File #2873: "2020_Book_InternationalTaxation.pdf"
Testo
1|Table of Cases|6
1|Contents|9
1|About the Author|11
1|1 Introduction|12
2|Reference|14
1|2 Overview of Indian Legislation Regarding International Taxation|15
2|References|25
1|3 Contracts, Status and the Judiciary|26
2|The English Judiciary and Tax Planning|26
2|The Indian Judiciary and Tax Planning|32
2|References|36
1|4 Permanent Establishment|37
2|Business Connection|38
2|‘Business Connection’ Post-amendment|39
2|Taxability of Business Profits as per DTAAs: Understanding ‘Permanent Establishments’|41
2|Fixed PE|42
2|Service PE|42
2|Dependent Agent PE|43
2|Stewardship v. Deputation|44
2|‘Nature of Business’ and ‘Control’ Test|46
2|Attribution of Profits|49
2|Conclusion|51
2|Reference|54
1|5 Royalty and Fees for Technical Services|55
2|Introduction|55
2|Royalty-Definitional Provisions|56
3|Royalties and the Transfer of Software|58
2|Retrospective Amendments to the Statutory Definition of Royalty|63
2|Fees for Technical Services-Definitional Provisions|67
1|6 Capital Gains|72
1|7 Transfer Pricing|81
2|Reference|88
1|8 General Anti-avoidance Rules (GAAR)|89
2|Introduction|89
2|The GAAR Provisions|91
2|GAAR and International Contractual Arrangements|96
2|GAAR: A Comparative View|97
1|9 BEPS, The Principal Purpose Clause and Indian Taxation|101
2|BEPS: Overview and Summary|101
2|The Principal Purpose Clause|105
3|Introduction|105
3|BEPS Action Plan 6 and the PP Clause|106
3|The PP Clause and the Interpretation of Tax Statutes|107
2|Conclusion: The PPT Rule and GAAR: A Superfluous Solution to a Problem of Statutory Interpretation|111
2|Reference|113
1|Conclusion|114
1|Contents|9
1|About the Author|11
1|1 Introduction|12
2|Reference|14
1|2 Overview of Indian Legislation Regarding International Taxation|15
2|References|25
1|3 Contracts, Status and the Judiciary|26
2|The English Judiciary and Tax Planning|26
2|The Indian Judiciary and Tax Planning|32
2|References|36
1|4 Permanent Establishment|37
2|Business Connection|38
2|‘Business Connection’ Post-amendment|39
2|Taxability of Business Profits as per DTAAs: Understanding ‘Permanent Establishments’|41
2|Fixed PE|42
2|Service PE|42
2|Dependent Agent PE|43
2|Stewardship v. Deputation|44
2|‘Nature of Business’ and ‘Control’ Test|46
2|Attribution of Profits|49
2|Conclusion|51
2|Reference|54
1|5 Royalty and Fees for Technical Services|55
2|Introduction|55
2|Royalty-Definitional Provisions|56
3|Royalties and the Transfer of Software|58
2|Retrospective Amendments to the Statutory Definition of Royalty|63
2|Fees for Technical Services-Definitional Provisions|67
1|6 Capital Gains|72
1|7 Transfer Pricing|81
2|Reference|88
1|8 General Anti-avoidance Rules (GAAR)|89
2|Introduction|89
2|The GAAR Provisions|91
2|GAAR and International Contractual Arrangements|96
2|GAAR: A Comparative View|97
1|9 BEPS, The Principal Purpose Clause and Indian Taxation|101
2|BEPS: Overview and Summary|101
2|The Principal Purpose Clause|105
3|Introduction|105
3|BEPS Action Plan 6 and the PP Clause|106
3|The PP Clause and the Interpretation of Tax Statutes|107
2|Conclusion: The PPT Rule and GAAR: A Superfluous Solution to a Problem of Statutory Interpretation|111
2|Reference|113
1|Conclusion|114