Parthasarathi shome (42 Ergebnisse)

Zustand: As New. Contents : Foreword. I. Regional trade arrangements and SAARC- Parthasarathi Shome : 1. Introduction. 2. Arguments in favour of RTAs. 3. Scale of SAARC Trade in comparison with other RTAs. 4. Regional trade arrangements and economic welfare. 5. Matters relating to SAARC. 6. Concluding remarks. II. India's trade and investment linkages with Bangladesh-I.N. Mukherjee : 1. Trends in Indo-Bangladesh trade. 2. Bilateral exchange under SAPTA. 3. Illegal trade. 4. Promoting Indo- Bangladesh investment linkages. 5. Prospects for Indo-Bangladesh economic cooperation. III. India's trade and investment linkages with Nepal- Subhobrota Ray : 1. The Nepalese economy-a brief outline. 2. India and Nepal-Bilateral trade. 3. SAARC-its implications for Indo-Nepal trade. 4. India's economic assistance to Nepal. 5. Promoting Indo-Nepal joint ventures. IV. India's trade and investment linkages with Pakistan-I.N. Mukherjee : 1. Trends in bilateral trade. 2. Exchange preferences under SAPTA. 3. Illegal trade. 4. Promoting joint ventures. V. India-Sri Lanka trade and investment links-Sisra Jayasuriya and Dushni Weerakoon : 1. Indo-Sri Lanka relations-a historical background. 2. Indo-Sri Lanka bilateral trade. 3. Policy reforms in Sri Lanka. 4. SAPTA and Indo-Sri Lanka free trade agreement. 5. Investment links. 6. Potential and prospects. Conclusion. Reference. Annexures. Index.No. 21870 150 pp. …

Hardcover. Zustand: New. International Taxation in the Digital Era comprises a selection of research papers presented at ITRAF's Annual Conference in 2019. Contributed by authors from academia and practicing tax professionals, the volume is divided into two parts focusing on the digital economy, its form and taxation; and taxation of capital and its avoidance. In the first part, the volume explores the concept of digital economy, analyses the existing practices and issues of taxation of digital economy, and includes recommendations to effectively address the challenges relating to taxation posed by emerging technologies. In the second part, the contributors delve into the myriad facets of taxation of capital including the implications of India's General Anti-Avoidance Rules (GAAR), capital gains tax in the post BEPS era, the place of effective management (POEM), and the legislative over-activism experienced in India. Readers across jurisdictions will benefit from the cross-country experience on the subject of tax avoidance that is delineated in the volume. Angel Tax as an investment disincentive in India has been examined in detail along with its consequences for startup entities. The volume closes with a detailed discussion on the underlying shifts in international taxation with a view to finding a solution to taxation issues across nations owing to the fast-paced changes in the economies driven by technological advancements. With the pivotal role that Action 1 of the OECD BEPS Project is assuming today in the international taxation scenario, this volume provides an insight into the lacunae in the prevailing systems in taxing digital economy, the possible solutions to move forward keeping in view concerns arising from the likely conflict in the domestic law and internationally agreed principles. A global accord on the subject may prove to be difficult, but it may be the solution that will endure.…

PAP. Zustand: New. New Book. Shipped from UK. Established seller since 2000.

Zustand: New.

Zustand: New.

Hardcover. Zustand: New. 1st Edition. Contents: Preface. 1. Journey to the United States and into Academia. 2. International Monetary Fund: The Initial Years. 3. International Monetary Fund: Latin America in the 1990s. 4. International Monetary Fund: Africa, Europe and Asia in the 1980s and 1990s. 5. Policy Work at the IMF: Early Years. 6. Early Involvement with India: Back and Forth with the IMF. Plates: 7. Government of India: North Block. 8. Her Majesty s Revenue and Customs. 9. India Again: Research, Government and Committees. 10. Moving Forward. Epilogue. Index. A memoire is a reflection on past events etched in memory. In Virtus in Arduis, Parthasarathi Shome-popularly regarded as India s Taxman and internationally known as a Taxation Rock Star -looks back on the course of his professional growth to bring to the interested reader an account of exceptional brilliance, integrity and perseverance, combined with a thirst for challenge, and, in simple words, to recount how Partho Shome came from there to here . As one who has travelled to some forty countries as fiscal adviser to governments and academic research, and to as many more out of plain curiosity, Shome s is a life driven by constant change and variety, and one rich in experience, personal and professional. Fluent in Spanish, he has been part of global policymaking at the International Monetary Fund as Chief of Tax Policy, been Adviser (Minister of State level) to former finance minister P. Chidambaram, and Chief Economist for Her Majesty s Revenue and Customs, UK Government. As an economist who has published in topnotch international journals and authored several books, taught and researched extensively in India and abroad, a practitioner who has investigated many a tax law and its subordinate legislation, and a tax administrator who has implemented tax law in the field, Shome s insights, interspersed with glimpses of the manifold challenges he faced and some lighter moments of that experience are extraordinary. While he focuses primarily on his career graph and academic life, allusions to the personal side-delightful, wry, poignant: remembering vital lessons learnt in childhood, his love for Latin America, his trip to Okavango River Delta, visiting his ancestral home in Bangladesh and many more-make this memoire a fascinating and engaging read. …

Hardcover-Großformat. Zustand: Gut. X, 237 Seiten; In ENGLISCHER Sprache. Der Erhaltungszustand des hier angebotenen Werks ist trotz seiner Bibliotheksnutzung sehr sauber und kann entsprechende Merkmale aufweisen (Rückenschild, Instituts-Stempel.). Sprache: Englisch Gewicht in Gramm: 530.

Hardback. 1st Edition. Octavo Size [approx 15.5 x 22.8cm]. Very Good condition in pictorial laminated boards. Robust, professional packaging and tracking provided for all parcels. 237 pages. A collection of essays organised into 5 parts. 1: Introduction and a comparison of economic Structures; 2. The Role of Tax Incentives; 3. The Corporation Income Tax; 4. Consumption Taxes; 5. Fiscal and Quasi-Fiscal Policy. …

PAP. Zustand: New. New Book. Shipped from UK. Established seller since 2000.

Zustand: Used.

Hardcover. Zustand: New. Zustand des Schutzumschlags: New. 1st Edition. Contents: Preface. Introduction. 1. Organisational Structure of Direct Tax Administration. 2. Administrative Structure in the Reform of Indirect Taxes. 3. Risk Management in Audit Selection in the Income Tax Department. 4. Audit Selection Through Risk Assessment in Indirect Taxes. 5. Dispute Resolution in Indirect Taxes. 6. Dispute Resolution Under Direct Tax Laws. 7. Large Taxpayer Units in India. 8. Computerisation in Central Board of Direct Taxes. 9. Computerisation in Central Board of Excise and Customs. 10. Taxpayer Information Services. 11. Effectiveness of State-level Tax Administration with Reference to Value-Added Tax. Appendix: Advancements in Tax Administration Dialogue between. Administrators and Stakeholders. Index. Born out of a first-of-its-kind series of discussions between tax officials and practitioners, Indian Tax Administration: A Dialogue identifies and addresses challenges facing India as it contemplates tax reforms. Both, the dialogue and A Dialogue, have been organised by eminent tax policy analyst Parthasarathi Shome whose recommendations on tax administration policy have been included not only in India s Ninth and Tenth Five-Year Plans, but also in more than thirty countries where he has given technical assistance in taxation. This volume gives detailed analyses of the organisational structure, risk assessment and management in audit selection, dispute resolution and computerisation of both Direct and Indirect tax administrations. An investigation into the newly-established Large Taxpayer Units and a statistical study of the effectiveness of Value-Added Taxes of state administrations render it a broader appeal. Presenting successful models from across the globe, A Dialogue composes a veritable picture of tax reform for India to keenly consider. Comprising both serving and retired bureaucrats, and stake-holder voices from outside the government, the contributors occupy both ends of the tax spectrum. A work arising from uninhibited debate, the voices here are united in their appeal to make the taxpayer, not tax, the primary focus of tax administration. A Dialogue is an invaluable contribution to tax research, and thereby makes an indispensable read to tax consultants, chartered accountants, policy-makers, students of taxation and all of us taxpayers, inquisitive about the future. Parthasarathi Shome is Adviser at the level of Minister of State to the Finance Minister, Government of India. He was Chief Economist at Her Majesty s Revenue and Customs (HMRC), UK, Chief of Tax Policy at the International Monetary Fund (IMF), Director of National Institute of Public Finance Policy (NIPFP) and Indian Council of Research on International Economic Relations (ICRIER), New Delhi. He chaired India s Ninth and Tenth Five-Year Plan Task Forces on Tax Policy and Administration. He has provided technical assistance in taxation to over thirty countries.…

Hardcover. Zustand: New. 1st Edition. Challenges in Domestic and International Taxation: Emerging Indian Experience contains a collection of rich investigations and associated policy recommendations by ITRAF researchers completed during the 2017-18 period who take up new topics that have appeared on the horizon of income taxation. Some of the key challenges that have been delved in detail in the volume through an analysis of the existing regime, the gaps therein, the new challenges in economy and recommendations on way forward are: (1)Principles of taxation to be ideally adhered in formulating tax policy and administration from the perspective of tax revenue trends, Corporate tax rate structure, Goods and Services tax in India (2)Charitable contributions, philanthropy and taxation in India analyzing the issues, global experience and concerns (3)Taxation of Digital Economy examining a wide range of policy issues and judicial developments in India (4)Tax treaties and Multilateral Instrument, impact on the role and relevance of double taxation avoidance agreements (DTAA's) or tax treaties, and analysis of the minimum standards in the MLI (5)Cryptocurrency and bitcoin that are able to assume virtual existence while enabling international payments and broader arrangements raise questions relating to circumvention of existing regulation or taxation (6)International Exchange of Information and the ability of tax authorities to protect and ensure the rights of taxpayers.…

Zustand: New. In English.

Zustand: New. In English.

Zustand: New.

Hardcover. Zustand: Brand New. 330 pages. 7.99x10.00x1.85 inches. In Stock.

Paperback. Zustand: Brand New. 272 pages. 9.00x6.00x0.75 inches. In Stock.

Zustand: New. In English.

Buch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - This volume brings together research on development in three major areas of contemporary global relevance: agriculture and food security, energy, and the institutions of national innovation. Covering six of the largest emerging and developing economies (EDEs) in the world, three Asian (China, India and Malaysia), two Latin American (Brazil and Mexico), and one African (South Africa), the book offers insights on how the major EDEs have addressed the complex and increasingly interrelated issues of agricultural growth, food security and access to energy as part of their growth and development experience over the last three decades. Underscoring the broader view of institutions of national innovation capacities, the volume presents the role of domestic policy and macroeconomic fluctuations in shaping the innovation capacities and development policy in these countries.The book is divided into three main parts. Part I addresses agriculture and food security, while Part II focuses on the energy sector, including the importance of clean energy and energy efficiency in improving access. Parts I and II also cover the role of the major sector-specific innovations for increasing productivity and growth. Subsequently, Part III examines the importance of economy-wide institutions of innovation in the context of supporting growth and development.…

HRD. Zustand: New. New Book. Shipped from UK. Established seller since 2000.

Buch. Zustand: Neu. Neuware - Prevailing and Emerging Dilemmas in International Taxation presents an array of research papers encompassing the raging issues that confront the international tax community today because of a digitalized borderless world of commerce. However borderless the world of commerce has become owing to digitalization, nations remain divided by borders when it comes to taxation. This appositional issue has been discussed comprehensively in the chapters with scholarly insights. (i)The new global tax order that is emerging from the global organizations like OECD/G20 and the UN to border the borderless world attempts to resolve the challenge of equitable distribution of taxing rights between the developed and the developing world. The residence and market jurisdictions have been debated at length in this volume. (ii)The chapters deal with a range of topics that have sparked the debate on international taxation - (a)the issue of accepting source principle over residence, the perspectives of the UN Model Convention, (b)the debate on OECD's Pillar One and Pillar Two proposals, and (c)the Global Minimum Tax. (iii)Additionally, certain other interesting topics have been included in this volume, for example, (a)various aspects of the taxation of the gig economy, (b)tax challenges of financial innovations, such as SPACs, (c)Indian experiences in investment arbitration, and critical evaluation of faceless assessment in India, shedding light on grey areas. (iv)The chapter on retroactive taxation is a very relevant addition to the bouquet of tax issues that impact the mobility of investments globally. (v)And finally, the critical evaluation of GST has made the volume a very well-rounded compendium. The volume has retained its uniqueness by continuing with rejoinders from the co-authors, providing multiple views on each topic. The volume has also maintained an international flavour by bringing in authors from around the world.…

Hardcover. Zustand: Brand New. 2015 edition. 600 pages. 9.50x6.50x1.25 inches. In Stock.

Gebunden. Zustand: New. Klappentext Prevailing and Emerging Dilemmas in International Taxation presents an array of research papers encompassing the raging issues that confront the international tax community today because of a digitalized borderless world o.

Zustand: New. In English.

Zustand: New. In English.

Zustand: Sehr gut. Zustand: Sehr gut | Seiten: 326 | Sprache: Englisch | Produktart: Bücher | Keine Beschreibung verfügbar.

Zustand: Sehr gut. Zustand: Sehr gut | Seiten: 440 | Sprache: Englisch | Produktart: Bücher | This volume brings together research on development in three major areas of contemporary global relevance: agriculture and food security, energy, and the institutions of national innovation.  Covering six of the largest emerging and developing economies (EDEs) in the world, three Asian (China, India and Malaysia), two Latin American (Brazil and Mexico), and one African (South Africa), the book offers insights on how the major EDEs have addressed the complex and increasingly interrelated issues of agricultural growth, food security and access to energy as part of their growth and development experience over the last three decades.  Underscoring the broader view of institutions of national innovation capacities, the volume presents the role of domestic policy and macroeconomic fluctuations in shaping the innovation capacities and development policy in these countries.The book is divided into three main parts.  Part I addresses agriculture and food security, while Part II focuses on the energy sector, including the importance of clean energy and energy efficiency in improving access.  Parts I and II also cover the role of the major sector-specific innovations for increasing productivity and growth.  Subsequently, Part III examines the importance of economy-wide institutions of innovation in the context of supporting growth and development.…

Zustand: Hervorragend. Zustand: Hervorragend | Seiten: 440 | Sprache: Englisch | Produktart: Bücher | This volume brings together research on development in three major areas of contemporary global relevance: agriculture and food security, energy, and the institutions of national innovation.  Covering six of the largest emerging and developing economies (EDEs) in the world, three Asian (China, India and Malaysia), two Latin American (Brazil and Mexico), and one African (South Africa), the book offers insights on how the major EDEs have addressed the complex and increasingly interrelated issues of agricultural growth, food security and access to energy as part of their growth and development experience over the last three decades.  Underscoring the broader view of institutions of national innovation capacities, the volume presents the role of domestic policy and macroeconomic fluctuations in shaping the innovation capacities and development policy in these countries.The book is divided into three main parts.  Part I addresses agriculture and food security, while Part II focuses on the energy sector, including the importance of clean energy and energy efficiency in improving access.  Parts I and II also cover the role of the major sector-specific innovations for increasing productivity and growth.  Subsequently, Part III examines the importance of economy-wide institutions of innovation in the context of supporting growth and development. …

Zustand: Gut. Zustand: Gut | Seiten: 318 | Sprache: Englisch | Produktart: Bücher | Keine Beschreibung verfügbar.

Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation-efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality-are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country's constitutionalspecification of tax assignment to different levels of government-central, state, municipal-are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.…