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Author: Taxmann Publisher: Taxmann Publications Private Limited ISBN: Category : Law Languages : en Pages : 33
Book Description
The year 2023 witnessed a plethora of pivotal Direct Tax judgments that are essential for taxpayers and revenue authorities to note. This article provides an analytical overview of the year's top 20 Direct Tax case laws, as reported on Taxmann.com | Research. Each case law in this compilation is accompanied by a brief three-line digest and comprehensive headnotes, meticulously crafted and scrutinized by a team of expert professionals. We aim to highlight the core issue and the principle of the decision (ratio decidendi) in each case while seamlessly integrating it with all related records. This approach ensures a comprehensive understanding of each judgment for our readers.
Author: Taxmann Publisher: Taxmann Publications Private Limited ISBN: Category : Law Languages : en Pages : 33
Book Description
The year 2023 witnessed a plethora of pivotal Direct Tax judgments that are essential for taxpayers and revenue authorities to note. This article provides an analytical overview of the year's top 20 Direct Tax case laws, as reported on Taxmann.com | Research. Each case law in this compilation is accompanied by a brief three-line digest and comprehensive headnotes, meticulously crafted and scrutinized by a team of expert professionals. We aim to highlight the core issue and the principle of the decision (ratio decidendi) in each case while seamlessly integrating it with all related records. This approach ensures a comprehensive understanding of each judgment for our readers.
Author: Taxmann Publisher: Taxmann Publications Private Limited ISBN: Category : Law Languages : en Pages : 22
Book Description
In 2023, numerous consequential decisions were made, carrying crucial implications for taxpayers and revenue. We have scrutinized and analyzed the year's judgments and orders, resulting in over 2000 meticulously reported cases at Taxmann. Covering a broad spectrum of significant facets within indirect tax laws, we've highlighted nearly all favourable cases. This article analyses the year's top 25 GST case laws, as reported on Taxmann.com | Research. We aim to highlight the core issue and the principle of the decision (ratio decidendi) in each case while seamlessly integrating it with all related records. This approach ensures a comprehensive understanding of each judgment for our readers.
Author: Taxmann Publisher: Taxmann Publications Private Limited ISBN: Category : Law Languages : en Pages : 28
Book Description
This article analyses the year's top 25 Corporate Law case laws, as reported on Taxmann.com | Research. From decoding the complexities of Article 370's transformations to scrutinizing auditors' pivotal roles in fraud investigations, this compilation takes you on a journey through the legal intricacies of demonetization, Go Air's insolvency saga, loan non-disclosure disputes, and the fascinating intersection of intellectual property and gaming. We aim to highlight the core issue and the principle of the decision (ratio decidendi) in each case while seamlessly integrating it with all related records. This approach ensures a comprehensive understanding of each judgment for our readers.
Author: Jonathan Schwarz Publisher: Kluwer Law International B.V. ISBN: 9403526319 Category : Law Languages : en Pages : 870
Book Description
Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
Author: Dr. V. K. Singhania/dr. Monica Singhania Publisher: ISBN: 9788171946426 Category : Languages : en Pages : 520
Book Description
The Law Stated In This Book Is As Amended By The Finance (No.2) Act, 2009. Book One Showcases The Law Of Income Tax In A Structured And Concise Manner So As To Provide The Theoretical Background For Understanding The Complex Tax Planning And Business Tax Procedures In Real World Scenarios. Book Two Covers Corporate Tax Planning (Corporate Tax, Setting Up A New Business, Financial Management Decision, Remuneration Planning, Non- Resident And Business Restructuring) Book Three Covers Tax Procedures And Management (Return, Assessment, Appeals, Penalties, Settlement Commission, Search And Seizure, Advance Tax, Tds, E-Tds And Interest). This Part Also Covers Wealth-Tax, Service Tax And Vat. Numerous Multiple Choice Problems Are Included At The End Of Each Chapter So As To Enable Clarity Of Thought And Quick Revision. Each Para (With A Distinct Number) Starts With Analytical Discussion Supported B Well-Thought Out Original Problems. The Book Is Amended Up To September 15, 2009. A Useful And Handy Book, Especially Where The Reader Is * A Student Of Tax Planning And Management * In The Tax Consultancy Profession * An Official In Tax Department * A Taxpayer Who Wants To Learn Different Techniques To Legally Minimize His Current And Future Tax Bills
Author: The Chamber of Tax Consultants Publisher: Taxmann Publications Private Limited ISBN: 9390628903 Category : Law Languages : en Pages : 39
Book Description
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: 𝚘 Theme/basic concepts of Double Tax Avoidance Agreements 𝚘 Various Articles of Model Tax Convention 𝚘 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: 𝚘 Taxation of Telecom Sector 𝚘 Broadcasting & Telecasting industries 𝚘 Electronic Commerce 𝚘 Foreign Banks, Offshore Funds, FII’s etc. • Volume 4 contains articles on the following: 𝚘 FEMA and other Domestic Laws such as Prevention of Money Laundering Act, Foreign Contribution Regulation Act, Black Money Act, Benami Law 𝚘 Various Anti-Avoidance Measures & other specialised articles
Author: Taxmann
Author: Taxmann
Author: Taxmann
Author: Taxmann
Author: Dr. V. K. Singhania
Author: Jonathan Schwarz
Author: Dr. V. K. Singhania/dr. Monica Singhania
Author: Taxmann 
Author: The Chamber of Tax Consultants