Taxation of Permanent Establishments An International Perspective

This book's principal theme is the taxation of permanent establishments, taking as its starting point the OECD model convention on the avoidance of double taxation, and examining how the Indian courts and India's law-makers have interpreted the rules governing attribution of profits. It deals with the current issues to which the establishment of business centres in India by multi- nationals have given rise, relating how the law is developing to take account of these latest international business trends.Rawal, Radhakishan is the author of 'Taxation of Permanent Establishments An International Perspective', published 2006 under ISBN 9781904905455 and ISBN 1904905455.