Double Taxation-Dr. S.R myneni

Dr. S.R. Myneni’s Double Taxation is a specialised text on the avoidance of double taxation — a focused subject for LLM candidates, international-tax electives and practitioners advising on cross-border income. It explains the problem of juridical and economic double taxation, the concepts of residence and source, and the mechanisms of relief: exemption and credit methods, and unilateral relief under domestic law.

The core of the book is the Double Taxation Avoidance Agreement — the structure of the OECD and UN model conventions, the distributive rules across categories of income, permanent establishment, treaty interpretation, and anti-avoidance measures including treaty shopping, GAAR and the BEPS developments. India’s DTAA network and the relevant Income Tax Act provisions anchor the discussion. The 2023 edition covers current international tax practice.

Allahabad Law Agency — 75 years of law publishing. Holographic seal on genuine copies.

Double Taxation by Dr. S.R myneni is a law textbook published by Allahabad Law Agency.

Written with the needs of law students in mind, it explains the principles and provisions of the subject in a systematic and readable manner, making it a dependable companion for coursework and examination preparation.

Key highlights:

• Systematic, student-friendly treatment of the subject
• Suited to the LL.B. syllabus and competitive examinations
• A trusted Allahabad Law Agency title