- Paperback : 530 pages
- Publisher : Bloomsbury
- Author : Nishith Desai
- Edition : 1st Edition March 2020
- Language : English
- ISBN-10 : 9789389449389
- ISBN-13 : 9789389449389
Bloomsbury’s Essays on International Taxation : Liber amicorum – Nishith Desai – 1st Edition March 2020.
Bloomsbury’s Essays on International Taxation : Liber amicorum – Nishith Desai – 1st Edition March 2020.
About the book
Contents of the book
| Fiscally transparent entities and tax treaty eligibility | Shefali Goradia |
| Triangular cases – the neglected problem in tax treaty law | Michael Lang |
| Can tax treaty entitlement provisions for hybrid entities be refined? | Dhruv Sanghavi |
| Non-discrimination provisions in tax treaties | Ajay Vohra |
| Two to tango: a dance of substance and form | Bijal Ajinkya |
| Deconstructing Principal Purpose Test under Article 7 of MLI | Mukesh Butani |
| Preventing treaty abuse in the context of multilateral instrument | Dinesh Kanabar and Saurabh Shah |
| Taxation of digital economy – the journey, India and across the world | Daksha Baxi |
| Digitalisation of the economy: Our perspective on the OECD’s Unified Approach | Vikram Chand |
| Reflections on the 2019 OECD proposal on Pillar One | Guglielmo Maisto |
| Implementation of BEPS and Amendments to Section 9 | Radhakishan Rawal |
| Public international law, object and purpose, MLI, BEPS and the OECD Model Tax Convention | Clive M. Baxter |
| Tax laws through a constitutional prism | Arvind P. Datar |
| Tax policy as a tool to enable impact investment and improve CSR targeting | Meyyappan Nagappan and Nehal Binani |
| Tax system design – an analysis of some design choices made by the Indian Income Tax Act, 1961 | Shreya Rao |
| Through the looking glass: resolving tax disputes by arbitration under a bilateral investment treaty | H. David Rosenbloom |
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