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DVS Research Foundation (DRF) is the CSR initiative of DVS Advisors LLP. DRF was set up as a virtual foundation for intellectual interactions and has more than 1600 members from 20+ countries. Our members span across diverse professional backgrounds including Academicians, Chartered Accountants, Lawyers, Bankers, Business owners (across sizes), Bureaucrats and Public representatives. Since inception we have conducted more than 300 programs on topics from Constitution, Economy, Taxation, Banking, Legal, Public policy and Global finance to name a few.

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Capital Gains (Law & Practice) with Illustrations & Judicial Precedents (3rd edition 2021)

Capital Gains is one of the most intriguing heads on taxation of income. Capital gains fundamentally refers to taxation of income or gains arising on account of transfer or alienation of a capital asset. While the scope of taxation looks simple, the operational mechanism for enforcement is ambiguous given the issues in classification, ownership, nature, period of holding, etc. In this book, an attempt is made to simplify the understanding and application of various sections of this topic including:

  • Complete and comprehensive coverage of all the provisions of law
  • Topic wise consolidation of sections for complete perspective of the regulation
  • 110+ illustrations on the subject to have better understanding
  • 600+ case laws across various courts, arranged section wise for ease of reference
  • Cross border provisions of capital gains under DTAA and MLI
  • Extracts of statutory provisions, Rules, CBDT circulars and Government notifications
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Fundamentals of International Taxation (1st edition 2018)

International taxation is one of the most ambiguous and litigation prone domains of taxation which has gained tremendous attention globally in the last few years. Revenue authorities have been aggressive in attacking creative and tax evasive structures and have proactively framed rules to check leakages. The purpose of the book is to give a reasonable understanding of the subject of international taxation and the focus has been to make the subject as simple as possible. The main features of this book are:

  • Various clauses of DTAA, the UN model convention together with commentary
  • Illustrations of various India specific DTAAs
  • Relevant provisions of Indian Income-tax Act, 1961 at appropriate places
  • Judicial precedents
  • Concepts explained through various charts for ease of understanding
  • Upcoming areas and complementary aspects of international taxation like GAAR, BEPS etc.
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Law practice of Transfer Pricing (domestic & international transactions) (5th edition 2020)

Transfer pricing as an area of practice has assumed enormous significance given the inherent ambiguous nature of the law and the scope for wide interpretations. The recent decisions by courts and the actions of the Revenue are an indicator of the direction in which this levy is poised. The book is viewed as an assessor’s and practitioner’s guide to transfer pricing to facilitate the interpretation and compliance of the legislation. Some of the highlighting features of this book are:

  • Simple and exhaustive coverage of the legal provisions
  • Transfer pricing laws as amended by Finance Act, 2017 have been covered
  • Three sample transfer pricing study reports have been provided to provide a practical dimension to documentation
  • Relevant case laws have been analysed and summarized to provide a ready reference for transfer pricing case laws
  • Comparison of safe harbour margins with actual margins through benchmarking analysis
  • The process of benchmarking with recognized databases have been explained by a simple step by step approach with screen shots depictions
  • Completed Audit Report Format in Form 3CEB, Safe Harbour Form 3CEFA and Form 3CEB
  • Over 70 practical issues faced by the assessee/tax advisors during the course of compliance and assessments have been elaborately discussed
  • Significant recent rulings have been briefly analyzed
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