CTC’s International Tax Compendium is a collection of incisive & in-depth articles on international taxation, which serves as a reference manual and indeed, a practice guide for its readers. The current edition of the compendium is more current, more incisive, covers a broader range of topics, and like its previous three editions, promises to be another very useful tool for the following:
Tax Professionals both in India and Overseas
Judiciary and Tax administrators ought to find this a useful reference point both for technical analysis as well as for understanding the right perspective in which to view some of the international tax developments of the recent past.
This compendium will equip its readers with better knowledge and practical examples to be able to serve their clients better. The current edition of the compendium is a comprehensive four volumes set, containing approximately 5,200+ pages covering all major topics on the subject of International Taxation, such as:
Amendments made in the Income-tax Act, 1961
Changes introduced in the OECD Model Tax Convention, 2017
Updates introduced in the OECD Model Commentary in 2017
Updates introduced in UN Model Tax Convention in 2017
Global Focus on combating Tax Evasion
Initiation of various Anti Avoidance Measure and tightening of Anti Money Laundering Laws
Implementation of Multilateral Instruments pursuant to the publication of the BEPS Action Plan Reports in October, 2015.
The Present Publications is the 4th Edition, covering 137 Articles authored by 200+ Experts. This Compendium is a balanced collection of articles by recognised experts in the field, by young as well as eminent professionals and also by experienced and knowledgeable Commissioners of Income-tax & Senior Ex- Revenue Officials. This book is divided into four volumes, and their contents (volume-wise) are listed below:
Volume 1 & 2 contains articles explaining the following:
Theme/basic concepts of Double Tax Avoidance Agreements
Various Articles of Model Tax Convention
Specific provisions of the Domestic Law dealing with the Taxation of Non-Residents and Cross-Border Transactions
Volume 3 contains industry specific articles such as:
Taxation of Telecom Sector
Broadcasting & Telecasting industries
Foreign Banks, Offshore Funds, FII’s etc.
Volume 4 contains articles on the following:
FEMA and other Domestic Laws such as Prevention of Money Laundering Act, Foreign Contribution Regulation Act, Black Money Act, Benami Law
Various Anti-Avoidance Measures & other specialised articles
About the author
The Chamber of Tax Consultants
The Chamber of Tax Consultants (The Chamber) was established in the year 1926 and is one of the oldest voluntary non-profit making organizations of Professionals. It is a young dynamic organization which has a glorious pas and undisputedly ambitious future in the dissemination of knowledge in the fields of fiscal law. The Chamber contributes to the development of law and profession through research, analysis, representations, study discussions, etc. The Chamber is pre-eminent in upholding among the professionals, tradition of excellence in service, principle conduct and social.
The Chamber disseminates knowledge by upholding unique Workshops, Seminars, Lecture Meetings, Study Circles and Study Group Meetings, Outstation Conferences, etc. for the benefit of members and students to keep them up to date with the latest developments in the field of Law. The Chamber’s Journals is its mouthpiece. It is very popular amongst the professionals and Corporates as well, mainly because of an in-depth analysis on topical issues (theme-based). These special issues have found a permanent place in libraries of leading tax professionals. The Chamber also publishes separate journal on International Tax
The Chamber has always stood up for professionals, taxpayers by making effective representations before Government and regulatory authorities. It has its echoes in Government and ministries as well. Today Professionals look upon the Chamber as an institution which can take their voice to the Court of Law whenever required. The Chamber manages libraries at prominent places which are widely used by the professionals and students.