Radhakishan Rawal, of PwC, India, is a Manager in the Tax & Regulatory Services team and is has more than 8 years experience in domestic and international taxation. He is a commerce Graduate and has been a member of the Institute of Chartered Accountants of India since 1997. He is also a member of the Institute of Company Secretaries of India and the Institute of Cost and Works Accountants of India and a Certified Treasury Manager.
The Taxation of Permanent Establishments
An International Perspective
This book's principal theme is the taxation of permanent establishments, taking as its starting point the OECD (Organisation for Economic Co-operation and Development) model convention on the avoidance of double taxation, and examining how the Indian courts and India's law-makers have interpreted the rules governing attribution of profits.
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