Wednesday 18 February 2015

HAND BOOK ON TAXATION OF INTERNATIONAL PAYMENTS



Please book your copy of latest publication on taxation of international payments only at taxbymanish@yahoo.com

The Index of contents given below.

SN
Contents
Page Number
 
Part A - General Concept of DTAA.
 
 
 
 
1
Introduction to Double tax avoidance agreement.
3-8
2
DTAA  Models.
9-10
3
 Concept of Active & Passive Income and others in DTAA
11
 
 
 
 
Part B – Income tax judgments on following payments
 
 
 
 
1
Fees for Technical Service
12-18
2
Purchase of Software
19-22
3
Subscription Fees
23-24
4
Commission
25-27
5
Cost Contribution Agreement
28
6
Export/ Supply of equipment/ Raw Material
29-30
7
Liaison Office
31-33
8
Freight for Cargo
34-35
9
Telecast Rights
36
10
Royalty
37-38
11
Drawings
39
12
Reimbursements
40-41
13
Onshore Salary
42
14
Employee Secondment Agreement
43
15
Training
44
16
Acquire controlling rights
45
17
Market Research
46-47
18
HO & Branch Transactions
48
19
Composite/ EPC  Contract
49
20
Co-ordination fees
50-51
21
Payment for VOIP Charges
52-53
22
Management Charges
54
23
Interest Income
55
24
Permanent establishment
56-58
25
Capital Gain
59
26
Compensation
60
27
Rental
60
28
Underwriting Commission
60
39
Hotel
61
40
Transfer of know-how 
61
41
Book Entry
61
42
Insurance
61
43
Forward Contract
62
44
Advertisement
62
45
Benefit of DTAA
63
46
Other
64

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