EAN: 9788132236689

SPRINGERBRIEFS IN LAW INTERNATIONAL TAXATION ...

This book covers all major topics in international tax law  ranging from permanent
establishments and capital gains to the taxation of royalties and technical services  transfer
pricing  and General Anti-Avoidance Legislation. It also highlights the Indian ¿story¿ of
status vs. contract by examining four areas of controversy: permanent establishments  FTS (Fees
for Technical Services) & Royalty  capital gains  and transfer pricing. The book approaches the
subject of international taxation from two opposing yet related perspectives. One is the tax
planning perspective  which involves contracts entered into by individuals and companies  the
other is that of state regulation through increasingly complex legislation. The area of
permanent establishments demonstrates the dominance of contracts over status  at least with
respect to Indian tax law. However  some recent judicial decisions in this area demonstrate the
susceptibility of contracts to status-related arguments. The areas of FTS & Royalty as well as
those of capital gains and transfer pricing demonstrate the Indian government¿s attempts to
establish  through legislation  the dominance of status over contracts. Whereas traditional
textbooks on international tax law focus on the legal technicalities of tax legislation  this
book provides tax scholars and lawyers with an understanding of tax planning and tax
legislation side by side in each chapter  specifying the respective kind of actual or
anticipated tax planning activity that in turn prompted a legislative response. As such  it
offers readers a contextual and practical introduction to the complexities of international tax
law  as well as an in-depth analysis of the latest debates and controversies in this area.

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