Handbook on double taxation avoidance agreements and tax planning for collaborations
- 4
- Delhi Commercial Law 1998
- "xli,1712p. : ill. ;25cm."
includes index
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 -- 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-deduction of tax at source -- recovery of tax from non-residents -- double taxation relief -- 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 -- export incentives -- rates of tax under double taxation avoidance agreements.
8187228032
"Investments, Foreign--Taxation--Law and legislation--India" Double taxation--India Double taxation--India--Treaties