THE BIGBOOKS
STORE

Taxmann’s International Taxation Ready Reckoner – 4th Edition 2026 is a comprehensive and practical reference designed to simplify the complex subject of international taxation. Authored by renowned international tax experts CA Daksha Baxi and Adv. Surajkumar Shetty, this edition has been fully updated to reflect the provisions of the Income-tax Act, 2025, read with the Income-tax Rules, 2026, as amended by the Finance Act, 2026.

Unlike traditional commentaries, this publication adopts a ready-reckoner approach, enabling professionals to quickly identify tax implications of cross-border transactions, interpret treaty provisions, determine taxability of non-residents, and understand the interaction between domestic tax law and international tax treaties. The book provides practical insights supported by illustrations, decision-making frameworks, judicial precedents, and real-world case studies.

Comprehensive Coverage Includes

Fundamentals of International Taxation

• Concepts of International Taxation
• Residential Status and Taxability
• Scope of Total Income
• Source-Based and Residence-Based Taxation
• Cross-Border Tax Principles
• International Tax Framework under Indian Law

Double Taxation Avoidance Agreements (DTAAs)

• Understanding Tax Treaties
• Interpretation of DTAA Provisions
• Treaty Override Principles
• Most Favoured Nation (MFN) Clause
• OECD and UN Model Conventions
• Application of Treaty Benefits

Permanent Establishment (PE)

• Fixed Place PE
• Agency PE
• Service PE
• Digital Presence Issues
• Attribution of Profits to PE
• BEPS Action Plan Implications

Taxation of Various Income Streams

• Business Income
• Dividend Income
• Interest Income
• Royalty Income
• Fees for Technical Services (FTS)
• Capital Gains Taxation
• Employment Income
• Rental and Immovable Property Income

Non-Resident Taxation

• Taxability of Non-Residents
• NRI Taxation
• Foreign Companies Taxation
• Foreign Portfolio Investors (FPIs)
• Alternative Investment Funds (AIFs)
• REITs and InvITs
• International Financial Services Centre (IFSC) Regime

Transfer Pricing

• Associated Enterprises
• International Transactions
• Arm’s Length Price (ALP)
• Transfer Pricing Methods
• Documentation Requirements
• Safe Harbour Rules
• Advance Pricing Agreements (APAs)
• Secondary Adjustments

Withholding Tax and Compliance

• Tax Deduction at Source (TDS) on Non-Residents
• Lower and Nil Deduction Certificates
• Compliance Procedures
• Filing and Reporting Requirements
• Tax Collection Mechanisms
• Documentation Standards

Anti-Avoidance Provisions

• General Anti-Avoidance Rules (GAAR)
• Principal Purpose Test (PPT)
• Treaty Abuse Prevention
• BEPS Measures
• Significant Economic Presence (SEP)
• Indirect Transfer Provisions

Cross-Border Transactions and Restructuring

• International Business Structuring
• Mergers and Acquisitions
• Cross-Border Investments
• Business Reorganizations
• Overseas Investments by Indian Entities
• Foreign Investment Structures

Foreign Tax Credit and Dispute Resolution

• Foreign Tax Credit Mechanism
• Relief from Double Taxation
• Mutual Agreement Procedure (MAP)
• Board for Advance Rulings
• Assessments and Appeals
• International Tax Dispute Resolution

Practical Features

• Step-by-Step International Tax Analysis Framework
• Flowcharts and Decision Trees
• DTAA Reference Tables
• TDS Rate Charts for Non-Residents
• Summary Tables and Checklists
• Comprehensive Case Studies
• Glossary of International Tax Terms
• Practical Illustrations and Examples

Benefits of the Book

• Comprehensive Coverage of International Taxation
• Updated for Income-tax Act, 2025 and Finance Act, 2026
• Practical and Practice-Oriented Approach
• Simplifies DTAA Interpretation
• Useful for Cross-Border Tax Planning
• Includes Current Judicial Precedents
• Ready Reference for Professionals
• Helpful for Advisory and Compliance Work

Who Should Read This Book?

• Chartered Accountants
• Tax Consultants and Advisors
• Tax Lawyers
• Corporate Tax Professionals
• In-House Finance Teams
• International Tax Specialists
• Multinational Corporations
• Company Secretaries
• CFOs and Finance Managers
• CA, CS and CMA Students
• Tax Researchers and Academicians

Key Features

• Authored by CA Daksha Baxi & Adv. Surajkumar Shetty
• Comprehensive Guide to International Taxation
• Covers Income-tax Act, 2025 and Income-tax Rules, 2026
• Detailed Analysis of DTAAs and Cross-Border Transactions
• Includes Transfer Pricing and GAAR Provisions
• Covers BEPS, PE and International Tax Compliance
• Practical Illustrations and Case Studies
• Published by Taxmann Publications
• 4th Edition 2026
• ISBN: 9789371265843

This book serves as an indispensable reference for professionals dealing with international taxation, non-resident taxation, treaty interpretation, transfer pricing, and cross-border business transactions, providing practical solutions to complex global tax issues.