Understanding of International Taxation (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹1,915 (20% off MRP ₹2,395). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,915 · 20% off
- Course
- Practice
- Subject
- Income Tax
Understanding of International Taxation (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
Understanding of International Taxation by Ram Dutt Sharma explains how cross-border income is taxed in India, updated in accordance with the Income Tax Act, 2025 as amended by the Finance Act, 2026. It sets out the law as applicable in 2026 alongside its practical application.
At a glance
| Author | Ram Dutt Sharma |
| Amended by | Income Tax Act, 2025, as amended by the Finance Act, 2026 |
| Law as at | Applicable in 2026 |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- Fundamentals and scope of international taxation, with residential status and source rules
- Double Taxation Avoidance Agreements (DTAAs) and treaty interpretation
- Taxation of non-residents and foreign entities, and transfer pricing regulations and documentation
- Permanent Establishment concepts and profit attribution
- Withholding tax on cross-border transactions, taxation of foreign income and foreign tax credit mechanisms
- Anti-avoidance rules including GAAR and BEPS initiatives, with international compliance and reporting
Who should buy this
- Tax professionals advising on cross-border transactions
- Corporate tax teams handling DTAA, PE and withholding questions
- Students and academicians studying international taxation
Publisher's description
This edition of Understanding of International Taxation, 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.
The 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.
The content spans the full scope of international taxation, including:
• Fundamentals and Scope of International Taxation
• Residential Status and Source Rules
• Double Taxation Avoidance Agreements (DTAAs) and Treaty Interpretation
• Taxation of Non-Residents and Foreign Entities
• Transfer Pricing Regulations and Documentation
• Permanent Establishment (PE) Concepts and Profit Attribution
• Withholding Tax Provisions on Cross-Border Transactions
• Taxation of Foreign Income and Foreign Tax Credit Mechanisms
• Anti-Avoidance Rules including GAAR and BEPS Initiatives
• International Compliance and Reporting Standards
• Recent Amendments under the Finance Act, 2026 impacting global taxation
This edition is particularly suitable for:
• Chartered accountants and tax professionals handling international taxation matters
• Corporate tax advisors and multinational enterprises managing cross-border operations
• Legal practitioners dealing with international tax disputes and advisory
• Academicians and researchers focusing on global tax systems
Whether 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.
Frequently asked questions
What is Understanding of International Taxation (Soft Copy)?+
Understanding of International Taxation by Ram Dutt Sharma explains how cross-border income is taxed in India, updated in accordance with the Income Tax Act, 2025 as amended by the Finance Act, 2026. It sets out the law as applicable in 2026 alongside its practical application. A
How much does Understanding of International Taxation (Soft Copy) cost?+
Understanding of International Taxation (Soft Copy) is available for ₹1915 (MRP ₹2395) on Conferenza, with fast delivery.
Which exam is Understanding of International Taxation (Soft Copy) for?+
Practice — Income Tax.
Is Understanding of International Taxation (Soft Copy) good for self-study of Income Tax?+
Understanding of International Taxation (Soft Copy) is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Understanding of International Taxation (Soft Copy) is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Understanding of International Taxation (Soft Copy) available as a free PDF download?+
Understanding of International Taxation (Soft Copy) is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.