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International Law In Relation To Double Taxation Of Income

	International Law In Relation To Double Taxation Of Income by Ip Gupta
	Price : Rs 1895.00
	Your Price : Rs 1705.50

To Double Taxation of Income. The fi rst part of the book contains a brief description, by way of preliminary information, of the nature and sources of international law (including international tax law), the interplay of customary and conventional international law with the municipal law, and the Vienna Convention on the law of treaties. Part II deals mainly with the subject of the impact of public and private international law on the legislative and enforcement jurisdictions of sovereign states; the jurisdictional immunities available under the international law; and the law of sea. Part III mainly deals with the nature and occurrence of double taxation; evolution of various methods for the purpose of avoidance of the cumulative burden on taxpayers; the purpose and effect of double tax avoidance treaties; rules of their interpretation, and mutual assistance by way of exchange of information and assistance in tax collection for preventing avoidance and evasion of income-tax. An effort has been made to deal with this complex subject in a simple and lucid manner. ISBN-9788180381423

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International Law In Relation To Double Taxation Of Income

by Ip Gupta