Commercial’s Understanding of International Taxation by Ram Dutt Sharma
Navigate the most complex and heavily scrutinized area of global corporate compliance. Commercial’s Understanding of International Taxation (1st Edition, 2026) is the definitive guide to cross-border taxation, authored by former Income Tax Officer Ram Dutt Sharma.
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✔ The Finance Act 2026: Fully aligned with the new Income Tax Act, 2025, capturing the latest legislative amendments impacting global taxation and non-resident entities.
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✔ DTAA & Transfer Pricing: Master treaty interpretations, profit attribution for Permanent Establishments (PE), and strict transfer pricing documentation.
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✔ Anti-Avoidance Rules: In-depth analysis of GAAR, BEPS initiatives, and Foreign Tax Credit mechanisms to ensure bulletproof global compliance.