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International Taxation Ready Reckoner presents a lucid, all-encompassing reference for readers. Authored by two leading experts in the field—this book incorporates the latest amendments brought about by the Finance Act 2025. It simplifies complex cross-border tax concepts, guiding readers through intricate regulations, bilateral tax treaties, and procedural requirements. With practical examples, case studies, and up-to-date judicial precedents, this Ready Reckoner ensures that readers can advise and comply with India's ever-evolving in-ternational tax landscape. This book is intended for the following audience: (1) Tax & Le-gal Professionals – Chartered Accountants, tax consultants, legal advisors, and in-house counsels who deal with international taxation and cross-border transactions (2) Corporate Executives & Finance Teams – CFOs, finance managers, and corporate tax departments responsible for ensuring tax compliance, structuring overseas investments, and evaluating cross-border business arrangements (3) Academics & Students – Faculty, researchers, and advanced students specialising in international taxation, seeking practical insights and prac-tical applications (4) Entrepreneurs & SMEs – Business owners expanding internationally who need a straightforward, professional reference to navigate India's international tax pro-visions The Present Publication is the 3rd Edition, amended by the Finance Act 2025. This book has been authored by CA. Daksha Baxi & Adv. Surajkumar Shetty, with the following noteworthy features: (I) [Amended by the Finance Act 2025] Incorporates all legislative updates effective from the latest Finance Act, ensuring readers remain current with recent changes (II) [Authoritative Guidance] Written by highly acclaimed tax experts recog-nised by global legal rankings (III) [Practical Insights & Case Studies] Illustrates practi-cal transactions and solutions, culminating in a comprehensive case study applying the rules and concepts explained (IV) [Step-by-step Explanations] Offers clarity on understanding the interplay between the Indian Income-tax Act 1961, Double Taxation Avoidance Agree-ments (DTAAs), and OECD/UN model conventions (V) [Useful Tools & Aids] Contains ready reckoners, tabular comparisons, and examples to simplify complex topics like Perma-nent Establishment, Transfer Pricing, GAAR, etc. (VI) [Latest Judicial Precedents] In-depth discussion of landmark Indian and international rulings, enabling readers to strategise with the most recent case laws (VII) [Practical Compliance Checklist] Guides readers on obtaining a Permanent Account Number (PAN), Withholding Tax (TDS) compliance, return filing, Transfer Pricing documentation, and other procedural mandates The coverage of the book is as follows: (1) Foundational Concepts (i) Residential status determination (indi-viduals, corporates, other entities) (ii) Scope of income and deemed accrual principles (2) Treaty Analysis (i) Key DTAA articles and interpretation (ii) Most Favoured Nation (MFN) clauses, tie-breaker rules, and OECD/UN model commentary (3) Setting Up in In-dia (i) Business structures: subsidiaries, liaison offices, branch offices (ii) Valuation pro-visions, anti-avoidance measures on share premium (4) Taxation of Various Income Streams (i) Business income (Permanent Establishment, attribution of profits) (ii) Divi-dend, interest, royalty, and fees for technical services (iii) Capital gains, including indirect transfer of Indian assets (iv) Employment income (including ESOPs for globally mobile employees) (v) Special regimes for NRIs, Foreign Portfolio Investors (FPIs), AIFs, REITs, InvITs, etc. (5) Transfer Pricing Regulations (i) Arm's length price determination meth-ods, safe harbour rules, Advance Pricing Agreements (APAs), secondary adjustments (6) Business Reorganisations & Exits (i) Tax-neutral amalgamation, demerger conditions, liquidation aspects, set-off and carry-forward of losses (7) Dispute Resolution & Compli-ance (i) Assessments, appeals, DRP, Mutual Agreement Procedure (MAP), Authority for Advance Rulings (AAR) (ii) GAAR provisions, how and when they apply (iii) Withholding tax obligations, TDS/TCS rates, payment procedures (8) Case Study (i) An extensive, end-to-end illustration combining multiple cross-border tax scenarios, from structuring to com-pliance The structure of the book is as follows: (a) Logical Progression – Starts with fun-damental concepts of residency and the broad framework of international taxation, then progresses through specific income types, compliance measures, and dispute resolution av-enues (b) Chapter-wise Explanation – Each chapter addresses a distinct segment—e.g., Taxation of Dividends, Taxation of Royalties, Transfer Pricing, etc.—allowing readers to locate relevant material instantly (c) Practice-oriented Approach – Every chapter includes practical examples, references to judicial rulings, and frequently encountered Q&A (d) Dedicated Case Study – Concludes with a comprehensive scenario tying all concepts to-gether, serving as a blueprint for real-world advisory and compliance scenarios (e) Appen-dices – Relevant forms, statutory references, TDS/TCS rate charts, and a glossary of tech-nical terms for quick lookup