# Bharat's Fundamentals of International Taxation

<div class="joplin-table-wrapper"><table width="100%" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td width="3%" class="heading2">About<span> </span><span class="head1">Fundamentals of INTERNATIONAL TAXATION</span></td></tr><tr><td></td></tr><tr class="text12"><td><p class="MsoNormal" align="center"><span>PART A</span></p><p class="MsoNormal" align="center"><strong><span>Double Taxation Avoidance Agreements</span></strong></p><h1><span>History of Model Convention</span></h1><p class="MsoNormal"><span>Important Terms</span></p><p class="MsoNormal"><strong><span>Article 1</span></strong><span> Persons Covered</span></p><p class="MsoNormal"><strong><span>Article 2</span></strong><span> Taxes Covered</span></p><p class="MsoNormal"><strong><span>Article 3</span></strong><span> General Definitions</span></p><p class="MsoNormal"><strong><span>Article 4</span></strong><span> Resident</span></p><p class="MsoNormal"><strong><span>Article 5</span></strong><span> Permanent Establishment</span></p><p class="MsoNormal"><strong><span>Article 6</span></strong><span> Income from Immovable Property</span></p><p class="MsoNormal"><strong><span>Article 7</span></strong><span> Business Profits</span></p><p class="MsoNormal"><strong><span>Article 8</span></strong><span> Shipping, Inland Waterways Transport and Air Transport</span></p><p class="MsoNormal"><strong><span>Article 9</span></strong><span> Associated Enterprises</span></p><p class="MsoNormal"><strong><span>Article 10</span></strong><span> Dividends</span></p><p class="MsoNormal"><strong><span>Article 11</span></strong><span> Interest</span></p><p class="MsoNormal"><strong><span>Article 12</span></strong><span> Royalty</span></p><p class="MsoNormal"><strong><span>Article 13</span></strong><span> Capital Gains</span></p><p class="MsoNormal"><strong><span>Article 14</span></strong><span> Independent Personal Services</span></p><p class="MsoNormal"><strong><span>Article 15</span></strong><span> Dependent Personal Services</span></p><p class="MsoNormal"><strong><span>Article 16</span></strong><span> Director’s Fees and Remuneration of Top Level Managerial Officials</span></p><p class="MsoNormal"><strong><span>Article 17</span></strong><span> Artistes and Sportspersons</span></p><p class="MsoNormal"><strong><span>Article 18</span></strong><span> Pension and Social Security Payments</span></p><p class="MsoNormal"><strong><span>Article 19</span></strong><span> Government Service</span></p><p class="MsoNormal"><strong><span>Article 20</span></strong><span> Students</span></p><p class="MsoNormal"><strong><span>Article 21</span></strong><span> Other Income</span></p><p class="MsoNormal"><strong><span>Article 22</span></strong><span> Capital</span></p><p class="MsoNormal"><strong><span>Article 23</span></strong><span> Methods for the Elimination of Double Taxation</span></p><p class="MsoNormal"><strong><span>Article 24</span></strong><span> Non-Discrimination</span></p><p class="MsoNormal"><strong><span>Article 25</span></strong><span> Mutual Agreement Procedure</span></p><p class="MsoNormal"><strong><span>Article 26</span></strong><span> Exchange of Information</span></p><p class="MsoNormal"><strong><span>Article 27</span></strong><span> Assistance in the Collection of Taxes</span></p><p class="MsoNormal"><strong><span>Article 28</span></strong><span> Members of Diplomatic Missions and Consular Posts</span></p><p class="MsoNormal"><strong><span>Article 29</span></strong><span> Entry into Force</span></p><p class="MsoNormal"><strong><span>Article 30</span></strong><span> Termination</span></p><p class="MsoNormal" align="center"><span>PART B</span></p><p class="MsoNormal" align="center"><strong><span>Miscellaneous Topics</span></strong></p><p class="MsoNormal"><strong><span>1.</span></strong><span> Base Erosion and Profit Sharing (BEPS)</span></p><p class="MsoNormal"><strong><span>2.</span></strong><span> Foreign Tax Credit (FTC)</span></p><p class="MsoNormal"><strong><span>3.</span></strong><span> Place of Effective Management (POEM)</span></p><p class="MsoNormal"><strong><span>4.</span></strong><span> General Anti Avoidance Rules (GAAR)</span></p><p class="MsoNormal"><strong><span>5.</span></strong><span> Multi-Lateral Instrument (MLI)</span></p></td></tr></tbody></table></div>

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- **Vendor:** Bharat Law House
- **Tags:** Professional Books

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