Double Taxation Treaties - Concepts, Practices & Trends (2 Vol. Set)

A comprehensive exploration of Double Taxation Avoidance Agreements, encompassing prevailing issues & practices as well as emerging trends. The book considers the increasing complexities relating to digital economy and its impact on the prevailing principles and concepts under the DTAA, while explaining in detail the existing treaties and the latest judicial decisions relating to it. The two volume set analyses Anti-Avoidance Regulations and practices under relevant provisions including Thin Cap Regulations, CFC Regulations & GAAR. Additionally, Multilateral Instruments, Pillar 1 and Pillar 2, pertinent issues within select industries, new tax architecture trends & the relevance of OECD amid challenges posed by developing countries have been dealt with in detail. The book will be a useful reference for tax professionals, policymakers, judicial officers, enforcement authorities, academicians & tax students.