International Taxation CA Final by Arinjay Jain

Key Highlights:

Simple and easy to understand language with problem solving approach

Practical insights and experience brought into various provisions

Numerous examples and illustrations to clarify practical implications

More than 1000 MCQs covering various concepts

Updated as per Finance Act 2018 and Revised ICAI Module on Overview of Model Tax Convention

Applicable for May 2019 Examinations

About the Author -

With the globalisation and corresponding increase in cross border trade,

international tax plays one of the most vital roles in the decision of a company

to go global, or stay local. Recognising the importance of international tax,

the Institute of Chartered Accountants of India, had included this topic, in

the course curriculum for CA Final, although in a limited way. But given the

importance, and the need, ICAI has now given an option to the students, to

pursue this more deeply as an Elective Paper - 6C, of CA final examinations.

Given that the number of practitioners in the country in the area of

International Taxation is limited, and the approach required to clear the

Elective Paper is completely practical, this book has been written to impart

practical knowledge and insight in the area of International Taxation to the

students. In my experience of teaching International Tax to various Chartered

Accountants and other professionals, I observed that, in many cases, even for

professionals who are working in international taxation, the knowledge is

limited to the area of international tax, or sector, in which they are working.

This book is an effort to provide useful guide to students, who are appearing

for Paper 6C - International Taxation, for CA final examinations, and at the

same time, also helping them to lay the foundation for building International

taxation as a career.

Given that, there are no published literature in India, on understanding

the Basics of International taxation, a lot of research was carried out for the

content of this book,and all the practical experience drawn over the last 17

years of my career was incorporated in the form of several examples relating to

each of the topics.

I would like to acknowledge the hard work of my team at my firm, who worked

extensively, and my family for the support given to me during the tenure of

writing this book. I am also thankful to Taxmann Publications, for granting me

an opportunity to publish this book and take it to YOU, our dear readers, who

would be the future international tax professionals of India.