Taxation and foreign Exchange Law


International Tax		Budget 2011
Controlled Foreign Corporations (CFC) New	25th February 2011	Budget Note, 2011 - Part I New	4th March 2011
Black Money New	4th February 2011	Budget Note, 2011 - Part II New	4th March 2011
Article 7 - Part I NEW	31st January 2011	Section 94A - Black Listing of Tax Havens New	7th March, 2011
Article 7 - Part II NEW	31st January 2011	Tax on dividends distributed by Foreign Subsidiaries - An Amnesty Scheme New	8th March, 2011
Impact of Section 206AA on TDS from Payments to Non-Residents	10th June, 2010
Attribution of Profits to Permanent Establishment	22nd March 2010
Treaty Override	22nd & 23rd January, 2010
		Direct Taxes Code
Payment to a non-resident – TDS obligation	December 2009	Revised Discussion Paper on the Direct Taxes Code	June, 2010
"Vodafone - A Wake up Call"	23rd March , 2009	DTC - An Analysis	12th September, 2009
International Tax Concepts - Vodafone	14th March, 2009	Clarifications on DTC	12th September, 2009
Principles of Jurisprudence in International Taxation	25th Sept, 2008	A Brief Note on DTC	9th September, 2009
DTA How to read a Tax Treaty - Bangalore	30th Aug, 2008	Discusssion Paper on New Direct Taxes Code	9th September, 2009
Elimination of Double Taxation - Ahmedabad	9th Aug, 2008	Direct Taxes Code	9th September, 2009
Taxation of Expatriates	9th February, 2008
International Tax Principles Chamber of Tax Consultants	June 2007	FEMA
The Chamber of Income-tax Consultants Tax deduction at source from payments to Non-residents	28th May, 2007	FDI in Real Estate and investment in property – FEMA provisions New	21st February 2011
"Principles of International Taxation Limitations & Possible Solutions"	23 rd December 2006
BPO Taxation in India	27th February, 2004
Vienna Convention on the Law of Treaties [Full Vienna Convention in PDF Format]	10th September, 2003
Rashmin's Presentation on Vienna Convention at BMA Conference - 2003
Working Group Report on Non-Resident Taxation / Shri Vijay Mathur Committee Report (PDF format) Click here to view the Report Report (Cont.)	28th January, 2003
OECD Model draft changes for 2002 (PDF format)	11th October, 2001
Rights and Duties during Income tax search (PDF format)	12th October, 2001

Information for NRIs and Foreigners
NRIs		Foreigners
NRIs returning to India. FEMA & Tax (Contributed in Income-tax review of Chamber of Income-tax Consultants, Mumbai).	October, 2003	Portfolio investment in Indian Stock Market	3rd January, 2012
NRIs returning to India. FEMA & Tax (Contributed in Outlook Magazine).	30th September, 2003	External Commercial Borrowings	25th June, 2010
Person of Indian Origin Card (PIO Card) Scheme	17th February 2003	Consolidated FDI policy – 2010 (The article was published in the journal of Bombay Chartered Accountants Society in June 2010)	June, 2010
		Foreign Investment - Our Article Press Note 1 of 2005	20th January 2005
		Foreign Investment liberalisation (Press Note 1 dated 12th January 2005)	12th January 2005

Articles for professional readers
Electronic Commerce
“E-Commerce International Taxation Possible Solutions” Contents Part I - Principles. Part II - Conceptual Statement of Problems and Solutions. Part III - Detailed Paper.		1st December 2006
BPO Taxation in India		27th February, 2004
OECD Reports		5th October, 2001
E-commerce and taxation report (by Ministry of Finance of India)		5th October, 2001
Taxation of Income derived from e-commerce - India report published for International tax conference at San Francisco (October 2001)		5th October, 2001
• Circular No. 23 of 1969 issued by CBDT, India		10th February, 2004
• Circular No. 1-2004 issued by CBDT, India		19th February, 2004
"Business Connection - R. D. Aggarwal's case"