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Description
This book explains various facets of international law in relation to double taxation of income. The first part of the book contains a brief description, by way of preliminary information, of the nature and sources of international law (including international tax law), the interplay of customary and conventional international law with the municipal law, and the Vienna Convention on the law of treaties. Part II deals mainly with the subject of the impact of public and private international law on the legislative and enforcement jurisdictions of sovereign states; the jurisdictional immunities available under the international law; and the law of sea. Part III mainly deals with the nature and occurrence of double taxation; evolution of various methods for the purpose of avoidance of the cumulative burden on taxpayers; the purpose and effect of double tax avoidance treaties; rules of their interpretation, and mutual assistance by way of exchange of information and assistance in tax collection for preventing avoidance and evasion of income-tax. An effort has been made to deal with this complex subject in a simple and lucid manner.
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Contents
Part I
Chapter 1. Nature and Sources of International Law
Chapter 2. International Law and Municipal Law
Chapter 3. Vienna Convention on the Law of Treaties
Part II
Chapter 4. Legislative Jurisdiction and International Law
Chapter 5. Enforcement jurisdiction and International Law
Chapter 6. Jurisdictional Law
Chapter 7. International Law of the Sea
Part III
Chapter 8. Double Taxation
Chapter 9. Historical Overview, Main Trends and evolution of Various Model
Conventions
Chapter 10. Tax Treaties
Chapter 11. Interpretation of Treaties Including Tax Treaties
Chapter 12. Exchange of Information and Assistance in Tax Collection
Appendices
Appendix 1 - Vienna Convention on the Law of Treaties
Appendix 2 - Vienna Convention on Succession of States in Respect of Treaties
Appendix 3 - Lord McNair's remarks Re: India and Pakistan
Appendix 4 - Comment in Herbert W Biggs, 'Law of Nations: Cases, Documents and Notes'
Appendix 5 - CBDT circular No 127 dated 10 January 1974
Appendix 6 - Vienna Convention on Diplomatic Relations (1961)
Appendix 7 - Diplomatic Relations (Vienna Convention) Act 1972
Appendix 8 - Vienna Convention on Consular Relations (Done at Vienna on 24 April 1963)
Appendix 9 - Convention on the Privileges and Immunities of the United Nations 1946
Appendix 10 - United Nations (Privileges and Immunities) Act 1947
Appendix 11 - Notification pursuant to Section 3 of the United Nations (Privileges and Immunities) Act 1947
Appendix 12 - The Government Trading Taxation Act 1926
Appendix 13 - President Truman's Declaration 28 Sept 1945 Re: the Continental shelf
Appendix 14 - United States Presidential Proclamation on the Territorial Sea (27 December 1988)
Appendix 15 - Geneva Convention on the Territorial Sea and the Contiguous Zone 1958
Appendix 16 - Geneva Convention on the Continental Shelf 1958
Appendix 17 - Geneva Convention on the High Seas 1958
Appendix 18 - United Nations Convention on the Law of the Sea
Appendix 19 - The Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act 1976
Appendix 20 - Notification No GSR 304 (E) dated 31 March 1983
Appendix 21 - Remarks of Dr. Ambedkar during the Constituent Assembly Debates
Appendix 22 - UN Tax Groups Observations Re: Tax Sparing
Appendix 23 - League of Nations Model Bilateral Convention (with Commentaries) for the Prevention of Double Taxation in the Special Matter of Direct Taxes Presented in Geneva, October 1928(1928 Draft)
Appendix 24 - League of Nations Revised Text of the Convention for the Allocation of Business Income between States for the Purposes ofTaxation, Geneva, June 1935 (1935 Draft)
Appendix 25 - Asian-African Legal Consultative Committees Draft Convention (1967)
Appendix 26 - Convention on Administrative Assistance in Tax Matters concluded by Denmark, Finland, Iceland, Norway and Sweden 1972
Appendix 27 - Model Convention for the Avoidance of Double Taxation between Member Countries and Other Countries outside the Andean Subregion
Appendix 28 - Model Bilateral Convention for the Prevention of the Double Taxation of Income 1943
Appendix 29 - Model Bilateral Convention for the Prevention of the Double Taxation of Income and Property 1946
Appendix 30 - OECD Model Tax Convention 2005
Appendix 31 - United Nations Model Double Taxation Convention between Developed and Developing Countries of 11 January 2001
Appendix 32 - Text of Articles 4, 5, 9-14, 20 and 22 of the UN Model Convention before Revision in 2001
Appendix 33 - OECD Model Convention for Mutual Administrative Assistance in the Recovery of Taxes 1981
Appendix 34 - Erstwhile Article 14 of the OECD Model Convention and the Commentary thereon
Appendix 35 - United States Model Income Tax Convention of September 20, 1996
Appendix 36 - Observations of Supreme Court of India on 'Treaty Shopping'
Appendix 37 - Protocol dated 18 July 2005 to Indo-Singapore Tax Treaty
Appendix 38 - Extracts from the decision of the Authority for Advance Rulings (India)
Appendix 39 - UN Commentary on Article 26
Appendix 40 - Revised Article 26 of OECD Model Convention 2005
Appendix 41 - Commentary on Revised Article 26 of OECD Model Convention
Appendix 42 - Model Bilateral Convention for the Establishment of Reciprocal Administrative Assistance for the Assessment and Collection of Taxes on Income Property, Estates and Succession
Appendix 43 - Model Bilateral Convention for the Establishment of Reciprocal Administrative Assistance for the Assessment and Collection of Direct Taxes
Appendix 44 - OECD Agreement on Exchange of Information on Tax Matters
Appendix 45 - OECD Commentary on Article 27 Concerning the Assistance in the Collection of Taxes
Index
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Author Details
I.P. Gupta is an advocate and tax consultant, and has been a standing adviser on income tax matters to a number of foreign and Indian companies. He has been Member, Central Board of Taxes and ex-officio Additional Secretary to the Government of India in the Ministry of Finance, New Delhi. He has worked as Director in charge of Tax Planning and Legislation Branch, and also as Joint Secretary in charge of Foreign Tax Division. His experiences as a senior delegate for negotiations relating to double taxation avoidance agreements with many foreign countries, coupled with his deep interest for the subject and his detailed study thereon, has given him comprehensive expertise in dealing with the complex subject of international law in relation to double taxation of income.
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