Source based taxation is a unique feature of the Indian tax system. The source rule, described in few sentences, was introduced in the Indian law way back in 1976. However, even after three and half decades and hundreds of judicial precedents the on the issue, the law still seem to be evolving.rnrnArticle dealing with fees for technical services is a special feature of Indian tax treaties. This Article does not feature in the OECD or the UN or the US Model on tax treaties. Such an Article also does not feature in tax treaties signed by most of the countries.rnrnThe provisions of the Indian domestic law as well as the tax treaties have significant impact on the cross border transactions. With major economics around the world not doing well, the BRIC countries including India are at the centre stage and so is Indias contribution to international taxation. The sheer size of the country and the volume of litigation on international taxation issues in India bring the label of factory of case laws on international taxation issues to India. With almost everyone in the country, be it industry players, consultants, revenue authorities or judicial authorities, at different stages of learning curve on the aspects of international taxation, several concepts are getting re-examined and re-established in India.rnrnThe world is not only clearly watching the Indian developments but also reacting by adopting some of the concepts. With the world economics not showing signs of revival the governments are looking at new avenues for collecting revenues. The concept of Service PE recently got included in the OECD Model.rnrnThe book contains detailed analysis of:rn- Provisions of the Income Tax Act, 1961 as regards taxation of servicesrn- Provisions of the tax treaties signed by India as regards taxation of servicesrn- Provisions of the UN Model and the Indian tax treaties as regards Service Permanent Establishmentrn