OakBridge's Double Taxation Treaties: Concepts, Practices & Trends

OakBridge's Double Taxation Treaties: Concepts, Practices & Trends – Edition 2024 (Set of 2 Volumes) offers a thorough and authoritative exposition on the evolving landscape of international double taxation treaties. This two-volume treatise explores the principles, applications, interpretative approaches, and dispute resolution mechanisms underlying tax treaties signed by India and other countries across the globe.

Volume I lays the theoretical and historical foundation by covering key treaty concepts such as residency, permanent establishment (PE), source vs. residence taxation, treaty override, and anti-abuse rules. It delves deep into the interplay between domestic tax laws and international agreements while analyzing model conventions including the OECD, UN, and US Models.

Volume II adopts a more practice-oriented approach, analyzing case law from Indian and international courts, the role of competent authorities, treaty interpretation methods, BEPS-related amendments (especially MLI – Multilateral Instrument), and India’s evolving treaty positions. It also includes comparative analysis of India's treaties with key trading partners such as the USA, UK, UAE, Singapore, Mauritius, and the Netherlands.

Key Features:

• 🌍 Comprehensive Coverage of DTAAs: Explains the structure and function of tax treaties with detailed commentary on all major provisions including Articles 1 to 29 of typical tax treaties.

• 🧾 Interpretation Techniques & Judicial Trends: Discusses interpretative principles under the Vienna Convention, treaty override concerns, and key case laws from India, UK, US, and OECD countries.

• 📜 In-Depth BEPS & MLI Discussion: Provides clarity on OECD's Base Erosion and Profit Shifting (BEPS) Action Plans, Multilateral Instrument (MLI) impact, and treaty re-negotiations.

• 📚 Comparative Treaty Analysis: Highlights India’s treaty approaches in comparison to global practices, with focused chapters on treaties with strategic economic partners.

• 🏛️ Authoritative Expert Commentary: Contributions from leading tax academics, former CBDT members, and international tax professionals.

• 📖 Ideal for Practitioners & Researchers: Perfect for tax consultants, CA/CS professionals, advocates, corporate legal teams, and students of international taxation.

• 📊 Practice-Oriented Volume: Volume II features case studies, FAQs, flowcharts, treaty application strategies, and detailed indexation for ease of reference.

Why This Book is Essential:

• ✅ Definitive Guide to Double Taxation Treaties: Covers the legal, practical, and policy dimensions of international tax treaties like no other work.

• ✅ Current and Forward-Looking: Reflects the latest legal updates, MLI impact, and shifts in treaty-making trends post-BEPS and post-COVID.

• ✅ Vital for Cross-Border Transactions: Essential for professionals involved in cross-border tax planning, dispute resolution, and compliance.

• ✅ Academic and Practical Utility: Equally useful as a textbook, research guide, and reference for professionals engaged in complex international tax matters.

• ✅ Two-Volume Structured Format: Enhances clarity and usability by segregating theory (Volume I) and applications/practice (Volume II) for focused learning.

OakBridge's Double Taxation Treaties: Concepts, Practices & Trends – Edition 2024 is a landmark work on the subject that bridges the gap between academic scholarship and professional practice in the field of international taxation. Whether you're a tax consultant, in-house counsel, academic, or government official, this book offers the knowledge and clarity needed to navigate the intricacies of tax treaty law in a dynamic global economy.