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Title:

Essays on International Taxation : liber amicorum Nishith Desai / edited by Dhruv Sanghavi.

Publisher:

Bloomsbury,

Copyright Date:

2020

Description:

xxvii, 503 pages ; 24 cm

Subject:

Double taxation--Treaties--Interpretation and construction.
Taxation--Law and legislation.
Tax administration and procedure.
Double imposition--Conventions--Interprétation.
Impôt--Administration et procédure.
Double taxation
Tax administration and procedure
Taxation--Law and legislation

Other Authors:

Sanghavi, Dhruv, editor.
Desai, Nishith M., honouree.

Notes:

Contributed articles. Includes bibliographical references.

Contents:

Fiscally transparent entities and tax treaty eligibility / Goradia, S. ; p. 3-17
Triangular cases -- the neglected problem in tax treaty law / Lang, M. : p. 19-30
Can tax treaty entitlement provisions for hybrid entities be refined? / Sanghavi, D. ; p. 31-94
Non-discrimination provisions in tax treaties / Vohra, A. ; p. 95-118
Two to tango: a dance of substance and form / Ajinkya, B. ; p. 121-141
Deconstructing Principal Purpose Test under Article 7 of MLI / Butani, M. ; p. 143-160
Preventing treaty abuse in the context of multilateral instrument / Shah, S. Shah, S. ; p. 161-186
Taxation of digital economy -- the journey, India and across the world / Baxi, D. ; p. 189-240
Digitalisation of the economy: Our perspective on the OECD's Unified Approach / Chand, V. ; p. 241-275
Reflections on the 2019 OECD proposal on Pillar One / Maisto, G. ; p. 277-301
Implementation of BEPS and Amendments to Section 9 / Rawal, R. ; p. 303-369
Public international law, object and purpose, MLI, BEPS and the OECD Model Tax Convention / Baxter, C.M. ; p. 373-427
Tax laws through a constitutional prism / Datar, A.P. ; p. 429-443
Tax policy as a tool to enable impact investment and improve CSR targeting / Binani, N. Binani, N. ; p. 445-479
Tax system design -- an analysis of some design choices made by the Indian Income Tax Act, 1961 / Rao, S. ; p. 481-494
Through the looking glass: resolving tax disputes by arbitration under a bilateral investment treaty / Rosenbloom, H.D. ; p. 495-503

Summary:

This book, published on the occasion of the 70th birthday of Nishith Desai, provides contributions from 18 scholars from India, Europe and the US. The book covers a variety of different subjects in the field of international taxation. Main topics: tax treaties, anti-avoidance, digital economy and tax policy.

ISBN:

9389449383
9789389449389

OCLC:

(OCoLC)1246676414

LCCN:

2020333565

Locations:

OVUX522 -- University of Iowa Libraries (Iowa City)