International taxation the Indian perspective - Nuggehalli, Nigam (Springer India, 2020)
Introduction: Contracts and tax law -- 1. Indian tax legislation and international tax treaties -- 2. Judiciary, contracts and tax -- 3. Business income and permanent establishment -- 4. International corporate acquisitions and capital gains -- 5. Taxation of cross-border royalty payments -- 6. Taxation of cross-border technical service payments -- 7. Transfer pricing -- 8. General anti-avoidance rules -- 9. Indian international taxation and the OECD initiative on BEPS (Base Erosion and Profit Shifting) -- 10. Conclusion