Overview
- Analyzes international taxation from a practical and commercial perspective
- Approaches the foundational building blocks of international taxation through the perspective of commercial contracts
- Presents the most recent and controversial areas of Indian international taxation
Part of the book series: SpringerBriefs in Law (BRIEFSLAW)
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Table of contents (9 chapters)
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Front Matter
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Back Matter
Keywords
About this book
This book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation of royalties and technical services, transfer pricing, and General Anti-Avoidance Legislation. It also highlights the Indian “story” of status vs. contract by examining four areas of controversy: permanent establishments, FTS (Fees for Technical Services) & Royalty, capital gains, and transfer pricing. The book approaches the subject of international taxation from two opposing yet related perspectives. One is the tax planning perspective, which involves contracts entered into by individuals and companies; the other is that of state regulation through increasingly complex legislation.
The area of permanent establishments demonstrates the dominance of contracts over status, at least with respect to Indian tax law. However, some recent judicial decisions in this area demonstrate the susceptibility of contracts to status-related arguments. The areas of FTS & Royalty as well as those of capital gains and transfer pricing demonstrate the Indian government’s attempts to establish, through legislation, the dominance of status over contracts.
Whereas traditional textbooks on international tax law focus on the legal technicalities of tax legislation, this book provides tax scholars and lawyers with an understanding of tax planning and tax legislation side by side in each chapter, specifying the respective kind of actual or anticipated tax planning activity that in turn prompted a legislative response. As such, it offers readers a contextual and practical introduction to the complexities of international tax law, as well as an in-depth analysis of the latest debates and controversies in this area.
Authors and Affiliations
About the author
Dr. Nigam Nuggehalli is Dean of the School of Law at BML Munjal University,
Gurugram. Previously, he was a Visiting Professor at the National Law School,
Bangalore and an Associate Professor at Azim Premji University, Bangalore. He
holds a DPhil in Law from Oxford University and an LLM (Taxation) from New
York University School of Law. Prof. Nuggehalli also taught at BPP University,
London, United Kingdom, for several years, where he led a team of academics in
delivering undergraduate programmes in jurisprudence and post graduate pro-
grammes in commercial law and international tax law. Prior to joining academia,
Prof. Nuggehalli was an international tax lawyer working in New York, USA.
Bibliographic Information
Book Title: International Taxation
Book Subtitle: The Indian Perspective
Authors: Nigam Nuggehalli
Series Title: SpringerBriefs in Law
DOI: https://doi.org/10.1007/978-81-322-3670-2
Publisher: Springer New Delhi
eBook Packages: Law and Criminology, Law and Criminology (R0)
Copyright Information: The Author(s), under exclusive licence to Springer Nature India Private Limited 2020
Softcover ISBN: 978-81-322-3668-9Published: 26 November 2019
eBook ISBN: 978-81-322-3670-2Published: 16 November 2019
Series ISSN: 2192-855X
Series E-ISSN: 2192-8568
Edition Number: 1
Number of Pages: XI, 112
Number of Illustrations: 1 b/w illustrations
Topics: Private International Law, International & Foreign Law, Comparative Law , Business Taxation/Tax Law, International Economic Law, Trade Law, Financial Law/Fiscal Law