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ABOUT THE BOOK

Taxation laws in India play a pivotal role in the economic framework, ensuring the smooth functioning of government operations and the provision of essential public services. These laws are instrumental in generating revenue for the government, which is then allocated towards infrastructure development, social welfare programs, education, healthcare, and national defense. Through a well-structured taxation system, India can address income inequality by redistributing wealth and promoting economic equity. The interrelation between Indian direct taxation and international taxation is crucial due to globalization and cross-border transactions. Double taxation avoidance agreements (DTAAS) play a significant role in mitigating tax burdens for taxpayers engaged in international transactions. These agreements help prevent the same income from being taxed twice-once in the country of residence and again in the country where the income is generated ensuring fair and equitable taxation. Furthermore, India's participation in international tax initiatives like the Base Erosion and Profit Shifting (BEPS) project by the Organisation for Economic Co-operation and Development (OECD) underscores its commitment to combat tax evasion and ensure a level playing field for businesses. Transfer pricing regulations are another aspect of international taxation that impacts Indian businesses with global operations. India aligns its transfer pricing regulations with OECD guidelines to prevent multinational enterprises from shifting profits to low-tax jurisdictions. In this backdrop there seems to arise a need to bring together different ideologies and approaches of authors so that the academic world is further enriched with original content on one of the most important aspects of any economy i.e. Taxation. So, the editors wish to bring out a comprehensive piece of publication on Taxation scheme of India in the form of an edited book titled "Indian Taxation Regime - Evolving Jurisprudence".The Book in its 15 Chapters covers areas of Direct Taxation including; Taxation of Cryptocurrency, McDowell Doctrine & Buy-back of Shares, Taxation in Ancient Political Scriptures, DTAAS a& Dividend Distribution Tax, DTAAS & MFN, DTAAS & FDI, Permanent Establishment, Base Erosion Profit Shifting 2.0