TY  - BOOK
AU  - Shankar,Sanjiv
AU  - Kanchan,Nandita
TI  - Essays on tax policy and practice
SN  - 9789382059370 :
U1  - 336.2940954 22
PY  - 2016///
CY  - New Delhi
PB  - Synergy Books India
KW  - Direct taxation
KW  - India
KW  - Developing countries
KW  - Fiscal policy
N1  - The book contains essays on various tax policy issues from the point of view of a developing country, in particular India, such as: direct tax incentives, the tax treatment of charitable and religious organizations, tax administration units for large taxpayers, general anti-avoidance rules, exchange of information for tax purposes, tax havens, taxation of business profits through permanent establishments, international tax disputes, VAT on international e-commerce, and VAT fraud in the European Union; Includes bibliographical references and index
ER  -