A Veritable Section-Wise Commentary on the Genera... more

A Veritable Section-Wise Commentary on the General Anti-Avoidance Rules (GAAR) as re-enacted by the Finance Act, 2013, incorporating Parthasarathi Shome Report and also a study of Specific Avoidance Rules under the Income- tax Act and under a tax treaty and a study of judge-made rules relating to avoidance of tax such as - economic substance; sham transaction; business purpose; step transaction; and substance over form transactions, explained with help of decisions of the courts from India, Canada, South Africa, Australia, the UK and the USA.... less

The power to design tax procedure law still rests... more

The power to design tax procedure law still rests with the national states. Apart from an exchange of information, it is not harmonized within the EU. Therefore, tax surcharges, penalties and the respective procedures vary widely between different states. Comparative works on the topic of surcharges are practically absent. This project aims to fill this gap. The same applies to criminal tax law. Usually, only criminal lawyers are dealing with it from a criminal scientific and procedural point of view. A synopsis with the tax proceeding is frequently lacking. The holistic approach of this book intends to overcome this differentiation of tax law and criminal law and pay particular attention to the interface of these fields of law. In this regard, the application of article 6 of the ECHR is interesting because the ECtHR goes beyond just measuring penal sanctions with respect to article 6 of the ECHR and applies this to administrative sanctions if these have the material importance of penalties or penalty surrogates. With 20 national reports this book provides an extensive legal comparison of the national tax procedures, as well as of the criminal tax laws regarding which kinds of tax surcharges are applied and the relationship with criminal tax sanctions. These reports are accompanied by a general report, five thematic and five corresponding comment reports depicting the structure of the Annual EATLP Congress in 2015 in Milan.... less

GAAR is a deep-rooted approach to identify and ta... more

GAAR is a deep-rooted approach to identify and target structures adopted by taxpayers that skirt the lines of tax avoidance and focuses on substance over form. GAAR was first prescribed in the Finance Act 2012 and has now been implemented in the financial year 2017-18, thus giving time to taxpayers and regulators alike to come to terms with this radical change. All eyes look ahead as GAAR arrives at a time when a unified anti-abuse measure is required to target tax avoidance situations. It is one of the most pervasive tax concept that identifies the grey place between black and white in the form of tainted abuse tests and parameters. To grasp the important concepts revolving around GAAR and delve into the niceties of tax avoidance, this book explains the entire landscape of GAAR at one place. The implications and implementation of GAAR are unprecedented with a room for subjective and practical interpretations of various business cases. Therefore, this book provides a simplistic perspective on the current situation of the complex tax era that reaches the tax directors, CFOs, regulators, professionals, and researchers of taxation.... less

Tax policy has always been a predominant element ... more

Tax policy has always been a predominant element of national economic policies and a decisive tool in directing the actions of governments in the economic field. In the past decade, however, as an increasingly globalized economy has presented challenges, tax policy has gained new importance because of its global dimension. The aim of this book is to provide a comprehensive overview of the tax policy trends that can be seen in various countries since the turn of the century. Thirty-three national reports from countries across the globe have been compiled in this volume. The reports, which were prepared for the conference Trends and Players in Tax Policy that took place in Rust (Austria) from 4-6 July 2013, focus on how different countries pursue their tax policy goals in the global economy and try to secure competitiveness and, at the same time, protect the national tax base. Much attention is given to the main factors influencing the formulation of tax policies and tax legislation as well as to the changes in the relationship between tax administrations and taxpayers. In addition to the national aspects, the book also outlines global trends and best practices through which it hopes to set the path to building up a globally consistent exercise of tax sovereignty. The general report extensively discusses issues connected with the Base Erosion and Profit Shifting (BEPS) project, taking into account national reports and other information on additional countries. The book is of relevance to tax policymakers, tax practitioners, academics and students doing research on tax law, and all those who have an interest in the most current issues in the field of tax policy.... less

Day to Day Tax Practice guide for Professionals a... more

Day to Day Tax Practice guide for Professionals also incorporating More than 330 case studies to deal with real life animated situations *Draft replies to notices *Draft Petitions *Practical guide to Tax Pradctice Management... less

This book needs not introduction.

This book needs not introduction.... less

No Description

No Description... less

Covering GST and Customs

Covering GST and Customs... less

Updated with Latest amendments till 31st August 2... more

Updated with Latest amendments till 31st August 2017... less

A practical handbook for Privatem Charitable and ... more

A practical handbook for Privatem Charitable and Relegious Trusts... less