Emerging Issues in International Taxation

The book is a collection of papers presented at various forums. These papers focus on the intricacies that arise when one interprets the law in the context of complex tax structures. It is an attempt to ignite the thought process of the readers to next level. Key features • Includes discussion on complex business structures in the cross border outsourcing and EPC space • Contains reactive legislative amendments in the form of Indirect Transfer Provisions, Equalisation levy, POEM and GAAR • Provides a concluding angle by giving an instance of judiciary stepping in when legislature stands helpless to ensure justice.