Basics of International Taxation – 2020 (fourth edition) – (Earlier known as Aspects of International Taxation – A Study)
International Taxation due to its dynamic and ever changing nature has always been a complex subject not only to study but to practice. Due to increase in cross border transactions, mergers and acquisitions, e-commerce, capital mobility etc. the taxation laws have become more and more complex. Every practicing chartered accountant understands that International Taxation is an upcoming area of practice owing to global developments in respect of BEPS action plans.
Since our professionals are competent and well prepared to take up the challenges involved in working in the borderless world, ICAI too is geared up to support them in respect of the required knowledge up-dation. To help our members to build the capacities in the area of international taxation, apart from other initiatives, the ICAI through dedicated Committee on International Taxation has revised the publication “Aspects of International Taxation- A Study”. The publication is very useful for anyone who wants to understand the basics of International Taxation. To reflect the true nature of the contents of the publication the Committee has, in this year, decided to rename it as “Basics of International Taxation”. This publication broadly covers all aspects of International Taxation including taxation of non-residents, DTAAs, Transfer Pricing, advance rulings, taxation of e-commerce, foreign tax credit, BEPS etc.
The said publication can be downloaded from the link https://resource.cdn.icai.org/61597citax-bit2020.pdf