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International Taxation is gaining importance because of the globalization of business activities and
business activities being spread over various countries. As large multinational organization have cross
country business operations, the manner in which they discharge the tax obligations in various countries also
becomes a bone of contention. India has introduced many measures to charge an appropriate tax in case of
cross country transactions.
Reference
Chapter 1 to 5 of Part II of Direct Tax Laws and International Taxation, 38th Edition,
by. Dr. Girish Ahuja and Dr. Ravi Gupta
Dr. RAVI GUPTA did his graduation and post-graduation from Shri Ram College of
Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of
Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the
Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and
also has vast practical experience in handling tax matters of trade and industry. He has addressed
more than 2000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce,
Universities, etc. He was appointed by the Government of India as a member of the Committee
constituted for Simplification of Income Tax Act. He is an independent director of many reputed
companies. He had been nominated by the Government to the Central Council of the Institute of
Chartered Accountants of India.