Taxmanns CrossBorder Transactions under Tax Laws & FEMA [Finance Act 2025] Addressing Valuation | Transfer Pricing | PE | I

CrossBorder TransactionsWhether It Is The Import And Export Of Goods Or ServicesAre Increasingly Complex In TodayS Globalised Marketplace. Multiple Laws And Regulations Come Into Play, Including The Income Tax Act (With Transfer Pricing, Permanent Establishment, Withholding Tax Obligations, And The Claim Of Treaty Benefits), The Customs Act (Covering Valuation And Exemptions), The Igst Act (Dealing With The Place Of Supply, Export/Import Of Services, And Refunds), And Fema (Along With Rbi Regulations On Foreign Exchange And CrossBorder Payments). This Book Comprehensively Brings These Threads Together In One Place. It Addresses The Interplay Between Direct And Indirect Taxes And Foreign Exchange Regulations So Businesses And Professionals Can Achieve Tax Efficiency While Remaining Compliant. It Offers The Latest Legal Amendments, Relevant Judicial Decisions, And Practical Guidance That Simplify Each Aspect Of CrossBorder Taxation And Regulatory Requirements.This Book Is Intended For The Following Audience: Tax Professionals & Chartered Accountants Practitioners Seeking A Unified Source For Both Direct And Indirect Tax Implications In CrossBorder Transactions Legal Practitioners & InHouse Counsel Attorneys Handling CrossBorder Trade, Dispute Resolution, And Corporate Law Aspects, Needing Clarity On Customs, Gst (Igst), Income Tax, And Fema Matters Industry Professionals & Cfos Corporate DecisionMakers And Finance Teams Involved In International Operations, Responsible For Compliance And Strategic Tax Planning Regulators & Adjudicating Officers Government Officers Dealing With Assessments And Appellate Proceedings In CrossBorder Tax Matters Academics & Students Researchers And Students Pursuing Specialised Courses In International Taxation Or Customs Law, Looking For Detailed Coverage And Interpretations Of Evolving Legislationthe Present Publication Is The 5Th Edition | 2025, Amended By The Finance Act 2025. This Book Is Authored By Dr Gokul Kishore & R. Subhashree, With The Following Noteworthy Features: [AllInOne Reference] Addresses Income Tax, Customs, Igst, And Fema/Rbi Regulations SideBySide For CrossBorder Transactions Involving Goods Or Services [Practical Insights] Provides IndustryFocused Explanations On Valuation, Tax Residency, Pe Creation, Transfer Pricing, Withholding Tax Obligations, And Foreign Tax Credits [Legal Clarity] Discusses Complex Concepts Like Permanent Establishment, Double Taxation Avoidance Agreements (Dtaas), Customs Valuation Rules, And Gst PlaceOfSupply With Updated Finance Act 2025 Amendments [Customs & Export Promotion] Explains Notifications, Exemptions, And Schemes Under The New Foreign Trade Policy [Fema & Rbi Regulations] Offers A Dedicated Chapter On CrossBorder Currency Flows, Setting Up Branch/Liaison Offices In India, And Compliance With RbiS Master Directions [Dispute Resolution Mechanisms] Clarifies Litigation And Alternative Dispute Resolution Under Direct Tax Laws, Customs Law, Gst, And Fema [Case Laws & Judicial Interpretations] Incorporates Over 400 Relevant Cases, Departmental Circulars, And References [Authors Credentials] O Dr G. Gokul Kishore Has 30+ Years Of Experience In Indirect Taxes, Including In The Central Excise Department And A Tier1 Law Firm. He Has Published Over 400 Articles And Regularly Conducts Training For Tax Officers And Industryo R. Subhashree Is An Advocate Specialising In Income Tax, Focusing On Domestic And International Taxation. She Has 17 Years Of Writing Experience And Has Advised Extensively On Dtaas, Fts, And Royaltythe Coverage Of The Book Is As Follows: Customs Valuationo Detailed Commentary On Section 14, Valuation Rules, UnderValuation Vs. OverValuation Risks, And Potential Adjustments When BuyerSeller Are Related Transfer Pricingo ArmS Length Principle, Selection Of Comparables, Various Methods For Determining Alp, Marketing Intangibles, Secondary Adjustments, And InterCompany CostSharing Permanent Establishment & Dtaaso Conditions Triggering Pe, Attribution Of Profits, Complexities Of Agency Pe, Construction Pe, And Using Dtaas To Optimise And Manage Tax Exposure Withholding Obligations, Foreign Tax Credit & Tax Residencyo Tds Complexities Under CrossBorder Scenarios, The Interplay Of Treaties, Claiming Ftc, And Residency Rules Royalty & Fees For Technical Services (Fts)O Scope Of Definitions, Typical Controversies, And Judicial Rulings Import & Export Under Igst Acto Place Of Supply Rules, Export Of Services, ZeroRated Supply, InterBranch Transactions, And Refund Procedures Customs Exemptions & Export Promotion Schemeso Comprehensive Guidance On Notifications, General And Specific Exemptions, Duty Drawbacks, Advance Authorizations, Epcg, And Other Incentives Fema & Rbi Regulationso Setting Up And Operating Liaison/Branch Offices In India, Odi/Fdi Regulations, Receipt Of Export Proceeds, Repatriation, And CrossBorder Structuring From A Regulatory Viewpoint Dispute Res