Titlebook: International Taxation; The Indian Perspecti Nigam Nuggehalli Book 2020 The Author(s), under exclusive licence to Springer Nature India Pri

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Nigam Nuggehalliclude detailed biogeochemical/biological processes that enable comprehensive assessment of system behavior under various conditions. In this chapter, case studies illustrate ecological models with different spatial configurations. Given that each segmentation depicts different trade-offs among model

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2192-855X of FTS & Royalty as well as those of capital gains and transfer pricing demonstrate the Indian government’s attempts to establish, through legislation, the dominance of status over contracts..Whereas tradition978-81-322-3668-9978-81-322-3670-2Series ISSN 2192-855X Series E-ISSN 2192-8568

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2192-855X ation through the perspective of commercial contracts.Presen.This book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation of royalties and technical services, transfer pricing, and General Anti-Avoidance Legislation. It also high

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Permanent Establishment,ition is, it is still limiting and once we have considered in detail the definition of a permanent establishment and associated case law, we can appreciate how the idea of a permanent establishment has to grapple with the challenges of technology enabled services in contemporary times.

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Introduction, holistically. Therefore, until recently, contract continued to trump status, with any exceptions only going to emphasize the primacy of contracts. The Indian government, through its recent legislative interventions, has tried to reverse this primacy of contract over status.