(i) Examines the state of taxpayer rights in India critically and comparatively covering the following key aspects:
(a) An overview of Indian tax administration mechanism in India;
(b) Genesis of taxpayer rights in India;
(c) The framework of the taxpayers’ charter;
(d) Global perspective of taxpayers’ rights;
(e) Digitization on taxpayers’ rights;
(f) Bridging the gap between taxpayers and tax administration;
(g) Policy recommendations.
(ii) Unique in its approach it presents the perspectives of practitioners and academics on the subject.
About the Author :
Mukesh Butani is Founder & Managing Partner of BMR Legal Advocates. With specialisation in domestic corporate international tax and transfer pricing, he has over three decades of experience in advising multinationals and Indian conglomerates on a wide range of matters relating to FDI policy, business re-organisations, cross-border tax structuring, tax controversy and regulatory policy. He is an acknowledged expert in the area of International Tax policy, controversy & advocacy, and has to his credit several landmark judicial pronouncements.
Kinshuk Jha is an Associate Professor and Executive Director, Centre for Comparative and International Taxation (CCIT), Jindal Global Law School (JGLS). He has been teaching domestic and international taxation and his been involved in several academic projects, ranging from innovations at the level of higher secondary education in India, where he co-authored the Legal Studies textbook for CBSE, to being part of an expert panel at the recent USTR investigations of India’s Digital Services Tax. His work focuses on taxpayer rights, anti-abuse provisions and digital taxation.
Details :
- Publisher : Oakbridge Publishing Pvt. Ltd.
- Author : Mukesh Butani
- Edition : 1st Edition 2021
- ISBN-13 : 9789391032487
- ISBN-10 : 9789391032487
- Binding : Hardback
- Language : English