Table of Contents

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.

About the Author

Dr. Nigam Nuggehalli is Dean of the School of Law at BML Munjal University,

Gurugram. Previously, he was a Visiting Professor at the National Law School,

Bangalore and an Associate Professor at Azim Premji University, Bangalore. He

holds a DPhil in Law from Oxford University and an LLM (Taxation) from New

York University School of Law. Prof. Nuggehalli also taught at BPP University,

London, United Kingdom, for several years, where he led a team of academics in

delivering undergraduate programmes in jurisprudence and post graduate pro-

grammes in commercial law and international tax law. Prior to joining academia,

Prof. Nuggehalli was an international tax lawyer working in New York, USA.