his edition of Understanding of International Taxation, authored by Ram Dutt Sharma and updated in accordance with the provisions of the Income Tax Act, 2025, as amended by the Finance Act, 2026, serves as a comprehensive and authoritative resource for professionals, and practitioners dealing with cross-border taxation. Designed to provide clarity on complex international tax frameworks, the book offers a structured and up-to-date exposition of the law as applicable in 2026, making it highly relevant for both academic and professional use.
The book systematically explains the principles and practical aspects of international taxation, aligning statutory provisions with real-world application. It reflects the latest legislative amendments and policy developments, ensuring that readers are equipped with current knowledge essential for global tax compliance and planning.
The content spans the full scope of international taxation, including:
• Fundamentals and Scope of International Taxation
• Residential Status and Source Rules
• Double Taxation Avoidance Agreements (DTAAs) and Treaty Interpretation
• Taxation of Non-Residents and Foreign Entities
• Transfer Pricing Regulations and Documentation
• Permanent Establishment (PE) Concepts and Profit Attribution
• Withholding Tax Provisions on Cross-Border Transactions
• Taxation of Foreign Income and Foreign Tax Credit Mechanisms
• Anti-Avoidance Rules including GAAR and BEPS Initiatives
• International Compliance and Reporting Standards
• Recent Amendments under the Finance Act, 2026 impacting global taxation
This edition is particularly suitable for:
• Chartered accountants and tax professionals handling international taxation matters
• Corporate tax advisors and multinational enterprises managing cross-border operations
• Legal practitioners dealing with international tax disputes and advisory
• Academicians and researchers focusing on global tax systems
Whether used for academic study, professional reference, or practical application, this updated edition provides a clear, reliable, and comprehensive understanding of international taxation under the latest legal framework.
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