TY - BOOK AU - Baxi, Daksha, AU - Shetty,Surajkumar TI - International taxation ready reckoner: a complete and comprehensive guide to international taxation and cross-border transaction (as amended by Finance (no.2) act 2024 SN - 9789364558013 PY - 2024/// CY - New Delhi PB - Taxmann KW - Cross-border transaction KW - International taxation N2 - "This book is India's first 'ready reckoner' on international taxation and cross-border transactions. It covers essential topics like residence status, Double Taxation Avoidance Agreements (DTAAs), and their interaction with the Income-tax Act. It includes in-depth DTAA analysis, detailed guidance on taxability evaluation, and practical advice for advisors handling complex tax matters. The key features include simplified explanations of concepts like PoEM and PE, a focus on investment structures such as AIFs, REITs, and InvITs, and extensive coverage of litigation and compliance, enhanced with illustrative case studies and practical examples."-- ER -