{"product_id":"commercials-understanding-of-international-taxation-by-ram-dutt-sharma","title":"Commercial's Understanding of International Taxation by Ram Dutt Sharma","description":"\u003cp\u003eThis edition of\u003cspan\u003e \u003c\/span\u003e\u003cem\u003eUnderstanding of International Taxation\u003c\/em\u003e, authored by Ram Dutt Sharma and updated in accordance with the provisions of the Income Tax Act, 2025, as amended by the Finance Act, 2026, serves as a comprehensive and authoritative resource for professionals, and practitioners dealing with cross-border taxation. Designed to provide clarity on complex international tax frameworks, the book offers a structured and up-to-date exposition of the law as applicable in 2026, making it highly relevant for both academic and professional use.\u003c\/p\u003e\n\u003cp\u003eThe book systematically explains the principles and practical aspects of international taxation, aligning statutory provisions with real-world application. It reflects the latest legislative amendments and policy developments, ensuring that readers are equipped with current knowledge essential for global tax compliance and planning.\u003c\/p\u003e\n\u003cp\u003eThe content spans the full scope of international taxation, including:\u003cbr\u003e• Fundamentals and Scope of International Taxation\u003cbr\u003e• Residential Status and Source Rules\u003cbr\u003e• Double Taxation Avoidance Agreements (DTAAs) and Treaty Interpretation\u003cbr\u003e• Taxation of Non-Residents and Foreign Entities\u003cbr\u003e• Transfer Pricing Regulations and Documentation\u003cbr\u003e• Permanent Establishment (PE) Concepts and Profit Attribution\u003cbr\u003e• Withholding Tax Provisions on Cross-Border Transactions\u003cbr\u003e• Taxation of Foreign Income and Foreign Tax Credit Mechanisms\u003cbr\u003e• Anti-Avoidance Rules including GAAR and BEPS Initiatives\u003cbr\u003e• International Compliance and Reporting Standards\u003cbr\u003e• Recent Amendments under the Finance Act, 2026 impacting global taxation\u003c\/p\u003e\n\u003cp\u003eThis edition is particularly suitable for:\u003cbr\u003e• Chartered accountants and tax professionals handling international taxation matters\u003cbr\u003e• Corporate tax advisors and multinational enterprises managing cross-border operations\u003cbr\u003e• Legal practitioners dealing with international tax disputes and advisory\u003cbr\u003e• Academicians and researchers focusing on global tax systems\u003c\/p\u003e\n\u003cp\u003eWhether used for academic study, professional reference, or practical application, this updated edition provides a clear, reliable, and comprehensive understanding of international taxation under the latest legal framework.\u003c\/p\u003e","brand":"Commercial law Publication","offers":[{"title":"Default Title","offer_id":59400004829265,"sku":"9789378336942","price":1946.75,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/International3d.jpg?v=1776924823","url":"https:\/\/buytestseries.in\/products\/commercials-understanding-of-international-taxation-by-ram-dutt-sharma","provider":"BuyTestSeries.in","version":"1.0","type":"link"}