Padamchand Khincha Emerging Issues in International Taxation 5-1

Book Review by Taxsutra  

'Emerging Issues in International Taxation' by Padamchand Khincha

The Book runs into more than 600 pages and has been divided into six chapters. The book opens up the discussion on complex business structures in the cross border outsourcing and EPC space. This is followed by a flavour of reactive legislative amendments in the form of Indirect transfer provisions, Equalisation levy, POEM and GAAR. The book provides a concluding angle by giving an instance of judiciary stepping in when legislature stands helpless to ensure justice....Professionals practising in international tax field would immensely benefit from the analysis provided in the book and the issues flagged therein. It is an attempt to ignite the thought process for the readers to develop and take the study of tax to the next level."

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