ICAI Handbook: A Comprehensive Guide to International Taxation:

ICAI released a handbook that explains fundamentals of international taxation, covering tax treaties, non-resident taxation and others.

ICAI Releases Handbook on Basics of International Taxation

Vanshika verma

Jan 19, 2026

Last update on Jan 19, 2026

ICAI Handbook: A Comprehensive Guide to International Taxation The Institute of Chartered Accountants of India (ICAI) has recently released a handbook on "Basics of International Taxation - A Guide". This handbook gives a simple and easy-to-understand explanation of international taxation. It explains double taxation, tax treaties between countries, and how non-residents are taxed. The handbook includes eight sections, starting from economic principles of international trade and tax treaties to complex issues like transfer pricing, base erosion and emerging trends like e-commerce taxation. The handbook has been updated to match the Income-tax Act, 1961, including all changes made by the Finance Act, 2005. ICAI’s handbook makes it easier to understand how taxes work for international transactions and for people or companies based outside the country.

About Author

Vanshika verma

Content Writer

Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.