The Law and Practice of Tax Treaties


An Indian Perspective


The second and updated edition explains the Model Conventions with reference to, inter alia, the Indian decisions, CBDT Circulars, overseas jurisprudence, Australian Taxation Office (ATO) rulings, and Technical Explanations to the Indian treaties with US and Australia. The book provides a reference to the Model Commentaries as well as to the OECD Reports and analyses whether the UN/OECD view is in consonance with or departs from the Indian/overseas jurisprudence.

The Second Edition also discusses the newly inserted Article 27 in the 2011 Revised UN Model Convention dealing with “Assistance in the Collection of Taxes.”

The second edition consists of 31 chapters. The first chapter is on “Introduction to Tax Treaties” which, inter alia, discusses the principles for interpretation of treaties. The rest of the 30 chapters analyse each of the 30 Articles in the UN Model and the corresponding Articles in the OECD Model. These Model Conventions have been analysed based, inter alia, on the:

  • Indian jurisprudence;
  • CBDT Circulars/CBDT Instructions;
  • Reports of Committees set up by the Indian Government;
  • CAG Report;
  • overseas jurisprudence;
  • ATO rulings;
  • Technical Explanation to the India-US Tax Treaty; and
  • Technical Explanation to the India-Australia Tax Treaty.

A reference has also been provided to the relevant portions of the Model Commentaries to the UN Model/OECD Model/US Model as well as to the OECD Reports. In addition to the UN and OECD Models, the book analyses certain Indian treaties, which depart from UN and OECD Models, on the basis of the above sources of reference.

A new feature of the second edition is its coverage of foreign judgments/ATO rulings which are relevant for the UN/OECD Model and Indian treaties. The book analyses nearly 850 foreign judgments from 40 countries and 100 ATO rulings, including discussing whether they are in consonance or at variance with the views of the Indian judiciary, Indian Revenue and international bodies such as UN and OECD.

The book also analyses whether the views of the Indian Tax Administration, as reflected in the CBDT Circulars and India’s observations to the UN/OECD Model and Commentary, are in consonance or at variance with the Indian jurisprudence/international practices.

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