Taxmann's International Taxation Ready Reckoner

Taxmann’s International Taxation Ready Reckoner – 3rd Edition 2025 is a must-have reference for professionals and students involved in cross-border transactions, international tax planning, and regulatory compliance. Authored by experts and enriched with updated provisions, this book provides detailed, practical, and structured guidance on international taxation in the Indian context.

This edition is updated in line with Finance Act 2025 and includes critical developments on OECD’s BEPS framework, GAAR, Equalisation Levy, transfer pricing regulations, and DTAA interpretations. Whether dealing with inbound or outbound investments, NR taxation, or digital economy taxation, the book addresses every facet of India’s international tax landscape.

Backed by illustrations, tabular comparisons, compliance checklists, and real-life examples, it supports strategic tax decision-making for businesses engaged in global operations. It is especially useful for CAs, CSs, tax consultants, lawyers, CFOs, and international taxation students.

Key Features:

• 🌐 Covers the Entire Spectrum of International Taxation: Including taxation of non-residents, foreign companies, expatriates, royalty/FTS, and e-commerce operators.

• 📝 DTAA & Treaty Interpretation: Clear guidance on Double Taxation Avoidance Agreements (DTAA), including Model Tax Conventions (OECD & UN), and interpretation principles under Article-by-Article analysis.

• 📊 Transfer Pricing & Documentation: Exhaustive coverage of Indian transfer pricing laws, documentation requirements, arm’s length principles, and international comparables.

• 📌 BEPS Action Plans & Pillar 1 & 2: Includes discussions on OECD’s Base Erosion and Profit Shifting (BEPS) recommendations and how India is aligning with global minimum tax.

• 📜 GAAR, POEM & Equalisation Levy: Explains General Anti-Avoidance Rules, Place of Effective Management, and tax provisions for the digital economy, including equalisation levy under Sections 165 & 165A.

• 🔍 Inbound & Outbound Taxation: Comparative analysis of taxation of foreign income earned by residents and taxation of Indian-sourced income earned by non-residents.

• ⚖️ Case Law & Practical Analysis: Incorporates landmark rulings by the Supreme Court, High Courts, ITATs, and emerging global jurisprudence on cross-border taxation.

• 🧾 Compliance Tables & Due Dates: Tabulated formats covering TDS provisions, income classification, filing obligations, forms under Indian and international tax laws.

Why This Book is Essential:

• ✅ Authoritative Yet Practical: Balances legal provisions with hands-on application through examples, case studies, and planning insights.

• ✅ Updated to Finance Act 2025: Incorporates the most recent changes in international tax laws, rates, surcharge rules, and transfer pricing regulations.

• ✅ Trusted by Experts: Preferred by CA/CS aspirants, Big 4 tax teams, multinational tax managers, and legal professionals specializing in international tax.

• ✅ Effective Exam & Practice Companion: Ideal for exams like CA Final (International Tax Elective Paper) and other professional certifications in global taxation.

• ✅ Helps Navigate Global Tax Challenges: Prepares businesses and professionals for real-time challenges in global taxation and digital economy frameworks.

Taxmann’s International Taxation Ready Reckoner – 3rd Edition 2025 stands as the most reliable and comprehensive ready reference on cross-border taxation under Indian law, aligned with global practices. It empowers readers to handle international tax compliance and advisory work with confidence and precision.