Bharat’s Guide to International Taxation by CA. Kamal Garg

Chapter 1       Residence and Scope of Total Income

Chapter 2       Special Provisions Relating to Foreign Company Said to be Resident In India

Chapter 3       Income not to be included in the Total Income

Chapter 4       Presumptive Taxation and Non Residents

Chapter 5       Capital Gains and Non Residents

Chapter 6       Double Taxation Relief

Chapter 7       Transfer Pricing and Other Provisions to Check Avoidance of Tax

Chapter 8       Practical Approach to Computation of Arms Length Prices

Chapter 9       Concessional Rates of Tax for NRIs

Chapter 10     Tax Deduction at Source In Respect of Payments to Non Residents

Chapter 11     Deductions under Chapter VIA available to Non-Residents

Chapter 12     Advance Rulings

Chapter 13     Application of Profit Split Method — CBDT Circular

Chapter 14     Clarification on Functional Profile of Development Centres Engaged in Contract R&D Services with Insignificant Risk — Conditions Relevant to Identify Such Development Centres — CBDT Circular

Chapter 15     Significant Judicial Precedents — A Compilation

Chapter 16     General Anti-Avoidance Rule

Chapter 17     Law relating to Black Money and Imposition of Tax

Chapter 18     BEPS ACTION PLAN (Action Plan on Base Erosion and Profit Shifting)

Chapter 19     Advance Pricing Agreement Guidance with FAQs

Chapter 20     Equalisation Levy

Annexure 1    Chapter VIII of Finance Act, 2016: Equalisation Levy

Annexure 2    Equalisation Levy Rules, 2016

Chapter 21     Illustrations on International Taxation