TY  - BOOK
AU  - Santhanam R
TI  - Handbook on double taxation avoidance agreements and tax planning for collaborations vol: 1
CY  - Delhi
KW  - Double Taxation
N2  - Contents: Vol: 1 : Introduction -- Tax liability of foreign collaborators in India -- Income tax treatment of payments to foreign collaborators : an analytical study -- Tax treatment of foreign travel expenses -- Joint ventures abroad by Indian enterprises -- Tax implications of fluctuations in rates of exchange of currencies -- Grossing up of tax and income -- Assessment of foreign collaborators in India through agents -- Deduction of tax at source from non-resident's income -- Penalty on agent of non-resident for non-education of tax at source -- Recovery of tax from non-residents -- Transfer pricing and international transactions -- Double taxation relief rule against double taxation -- Taxation of employees of foreign enterprises in India -- Income tax exemption to technicians from 1.4.1994 -- Disallowance of head office expenses of non-residents -- Rates of tax on income of non-residents -- Treatment of income tax paid abroad -- Advance rulings for non-residents -- Problems of non-residents in tax treatment -- Tax exemption for sales in course of imports/exports -- Indian customs laws: an overview -- Anti dumping and safeguard duties -- Rates of tax under data.
ER  -