Challenges in Domestic & International Taxation
- Year of Publication: 2018
- ISBN: 9790000000000
- No.of Pages: 334
Challenges in Domestic and International Taxation: Emerging Indian Experience contains a collection of rich investigations and associated policy recommendations by ITRAF researchers completed during the 2017-18 period who take up new topics that have appeared on the horizon of income taxation. It addresses various topics that have emerged recently in the areas of domestic and international taxation. Some of the key challenges that have been delved in detail in the volume through an analysis of the existing regime, the gaps therein, the new challenges in economy and recommendations on way forward are:
- Principles of taxation to be ideally adhered in formulating tax policy and administration from the perspective of tax revenue trends, Corporate tax rate structure, Goods and Services tax in India
- Charitable contributions, philanthropy and taxation in India analyzing the issues, global experience and concerns
- Taxation of Digital Economy examining a wide range of policy issues and judicial developments in India
- Tax treaties and Multilateral Instrument, impact on the role and relevance of double taxation avoidance agreements (DTAA’s) or tax treaties, and analysis of the minimum standards in the MLI
- Cryptocurrency and bitcoin that are able to assume virtual existence while enabling international payments and broader arrangements raise questions relating to circumvention of existing regulation or taxation
- International Exchange of Information and the ability of tax authorities to protect and ensure the rights of taxpayers
Parthasarathi Shome is Founder Chairman, ITRAF, Bengaluru, and Eminent Persons Council, Tax Notes International. He was Adviser (Minister of State) to the Indian Finance Minister, and chaired India’s Tax Administration Reform Commission (TARC). He has held various positions, including Chief Economist, UK Revenue and Customs; Chief of Tax Policy, IMF; and Professor, American University, Washington DC. His work on GAAR and retrospective taxation is widely cited. He is a recipient of Brazil’s highest civilian honour, Commander of the Order of the Southern Cross, for his contributions to Brazilian fiscal reform. He is widely published in international peer reviewed journals and books and is invited to speak across the globe.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
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- Year of Publication: 2018
- ISBN: 9790000000000
- No.of Pages: 334
Challenges in Domestic and International Taxation: Emerging Indian Experience contains a collection of rich investigations and associated policy recommendations by ITRAF researchers completed during the 2017-18 period who take up new topics that have appeared on the horizon of income taxation. It addresses various topics that have emerged recently in the areas of domestic and international taxation. Some of the key challenges that have been delved in detail in the volume through an analysis of the existing regime, the gaps therein, the new challenges in economy and recommendations on way forward are:
- Principles of taxation to be ideally adhered in formulating tax policy and administration from the perspective of tax revenue trends, Corporate tax rate structure, Goods and Services tax in India
- Charitable contributions, philanthropy and taxation in India analyzing the issues, global experience and concerns
- Taxation of Digital Economy examining a wide range of policy issues and judicial developments in India
- Tax treaties and Multilateral Instrument, impact on the role and relevance of double taxation avoidance agreements (DTAA’s) or tax treaties, and analysis of the minimum standards in the MLI
- Cryptocurrency and bitcoin that are able to assume virtual existence while enabling international payments and broader arrangements raise questions relating to circumvention of existing regulation or taxation
- International Exchange of Information and the ability of tax authorities to protect and ensure the rights of taxpayers
Parthasarathi Shome is Founder Chairman, ITRAF, Bengaluru, and Eminent Persons Council, Tax Notes International. He was Adviser (Minister of State) to the Indian Finance Minister, and chaired India’s Tax Administration Reform Commission (TARC). He has held various positions, including Chief Economist, UK Revenue and Customs; Chief of Tax Policy, IMF; and Professor, American University, Washington DC. His work on GAAR and retrospective taxation is widely cited. He is a recipient of Brazil’s highest civilian honour, Commander of the Order of the Southern Cross, for his contributions to Brazilian fiscal reform. He is widely published in international peer reviewed journals and books and is invited to speak across the globe.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
