About the Book A comprehensive exploration of Double Taxation Avoidance Agreements, encompassing prevailing issues & practices as well as emerging trends.
The book considers the increasing complexities relating to digital economy and its impact on the prevailing principles and concepts under the DTAA, while explaining in detail the existing treaties and the latest judicial decisions relating to it.
The two volume set analyses Anti Avoidance Regulations and practices under relevant provisions including Thin Cap Regulations, CFC Regulations & GAAR.
Additionally, Multilateral Instruments, Pillar 1 and Pillar 2, pertinent issues within select industries, new tax architecture trends & the relevance of OECD amid challenges posed by developing countries have been dealt with in detail.
The book will be a useful reference for tax professionals, policymakers, judicial officers, enforcement authorities, academicians & tax students.About the Author K R Sekar is a Partner with Deloitte Touche Tohmatsu India LLP and Leader Domestic Market and Deloitte Private for Deloitte India.
He has over three decades of experience in the fields of international taxation, transfer pricing, direct taxes and mergers and acquisitions.
He is also associated with several landmark litigations relating to global companies.
He was recognised as one of India's leading tax advisers in Legal Media Group's Guide to the World's Leading Tax Advisers, Euromoney and International Tax Review.
He has served as the President of the Bangalore Chamber of Industry & Commerce and is the Governing Member of the International Tax Research and Analysis Foundation (ITRAF), a dedicated research body in the field of international tax.
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