Insights into Evolving Issues of Taxation- Existing and Continuing Challenge, 2017 by International Tax Research And Analysis Foundation Itraf

Insights into Evolving Issues of Taxation- Existing and Continuing Challenge

In an emerging economy as large as India with its own complexities that often emerge from the very nature of its tax policy structure and rudimentary administration, tax reform remains a constant challenge.

Dr. Parthasarathi Shome, Chairman, International Tax Research and Analysis Foundation (ITRAF), Bengaluru, India, and Member of the Board, Comptroller & Auditor General (CAG) India brought together various scholars from the tax profession and tax administration to debate each issue from either side. At present there are many issues in direct and indirect taxes that are on the Indian Government’s plate awaiting discussion, resolution and implementation. This brings together a selection of such issues that are on the forefront of professional concern and are drawing the attention of the tax authorities that require their immediate attention.

This book provides the grist and the flavor of a selection of crucial prevailing matters.

Insights into Evolving Issues of Taxation- Existing and Continuing Challenge

 Key Features

• Findings, Analysis and Suggestions : Goods and Services Tax (GST)

• Discussion on Protecting and Promoting the Tax Base in the context of corporate income tax rate, taxpayer’s apprehension regarding implementation of General Anti Avoidance Rules, Place of Effective Management (PoEM) & functioning of large taxpayer units (LTUs)

• Emerging issue on the possibility of a different treatment of the Dividend Distribution Tax (DDT) addressed

• Analysis on Multi National Enterprises (MNE) transfer pricing regulations, discussion on incidence of TP disputes and recommendations for Indian TP reform

• Addressing evolution of the concept of place of effective management (PoEM) in India in the context of taxing an MNE by providing examples of individual country practices and critical analysis of CBDT proposals with reference to OECD guidelines

• Examination of Limitation of Benefits (LoB) Clause in Model Conventions and Tax Treaties, overview on India experience & analysis of general anti-avoidance rules in a cross-section of countries

• Discussion on evolution of the risk management process followed by the Indian Tax Administration in India, approach and outcome of the process followed so far and adequacy of the process under various parameters

• A critical survey on India’s Implementation of the BEPS Project

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