| Chapter No. | Chapter Title | Chapter Author | Page No. |
| PART I | | |
| CHAPTER 1 | NATURE AND SOURCES OF INTERNATIONAL LAW | | 3 |
| 1.1 Nature of International Law | | 3 |
| 1.2 Source of International Law | | 4 |
| 1.3 Nature and Source of International Tax Law | | 5 |
| CHAPTER 2 | INTERNATIONAL LAW AND MUNICIPAL LAW | | 9 |
| 2.1 Interplay of International Law and Muncipla Law | | 9 |
| 2.2 Customary International Law and Muncipla Law | | 10 |
| 2.3 Conventional International Law and Muncipla Law | | 15 |
| CHAPTER 3 | VENNA CONVENTION ON THE LAW OF TREATIES | | 27 |
| 3.1 General | | 27 |
| 3.2 Treaty making | | 33 |
| PART II | | |
| CHAPTER 4 | LEGISLATIVE JURIDICTION AND INTERNATIONAL LAW | | 47 |
| 4.1 Extent of Legislative Juridiction | | 47 |
| 4.2 Binding Force and Enforcement of Extraterritorial Legislation | | 52 |
| 4.3 Position in India | | 53 |
| 4.4 Basis of Tax Juridiction | | 54 |
| 4.5 Doctrine of Nexus in Tax Juridiction | | 57 |
| CHAPTER 5 | ENFORCEMENT JURIDICTION AND INTERNATIONAL LAW | | 73 |
| 5.1 General Principles | | 73 |
| 5.2 Enforcement by the State itself | | 75 |
| 5.3 Enforcement through Foreign Courts | | 84 |
| CHAPTER 6 | JURIDICTIONAL IMMUNITIES | | 89 |
| 6.1 General | | 89 |
| 6.2 Soverigns and Soverign States | | 89 |
| 6.3 Scope of Soverign State Immunity | | 92 |
| 6.4 Absolute v Restrictive Immunity | | 94 |
| 6.5 Recognition of and Procedure for Claiming State Soverignty | | 95 |
| 6.6 State Corporations | | 98 |
| 6.7 Federal or Multi-state Countries and Political Sub -Division | | 101 |
| 6.8 Soverign Immunity-Rulers of Erstwhile Indian State | | 102 |
| 6.9 Diplomatic Immunity | | 106 |
| 6.10 Consular Immunity | | 108 |
| 6.11 Immunities of International Organisations and their Personnel | | 110 |
| 6.12 Waiver of Immunity | | 115 |
| CHAPTER 7 | INTERNATIONAL LAW OF THE SEA | | 119 |
| 7.1 Introduction | | 119 |
| 7.2 Territorial Sea | | 121 |
| 7.3 Contiguous Zone | | 127 |
| 7.4 High Sea | | 129 |
| 7.5 Exclusive Economic Zone | | 131 |
| 7.6 Continental Shelf | | 135 |
| 7.7 National Legislation | | 140 |
| PART III | | |
| CHAPTER 8 | DOUBLE TAXATION | | 147 |
| 8.1 Municipal Double Taxation -an Anomaly | | 147 |
| 8.2 International Double Taxation | | 149 |
| 8.3 Conclusion | | 157 |
| CHAPTER 9 | HISTORICAL OVERVIEW MAIN TRENDS AND EVOLUTION ON VARIOUS MODEL CONVENTIONS | | 159 |
| 9.1 Two Main Consideration | | 159 |
| 9.2 work Prior to the League of Nation | | 159 |
| 9.3 League of Nations Work | | 162 |
| 9.4 Mexico Model Convention | | 164 |
| 9.5 London Model Convention | | 166 |
| 9.6 OECD Work | | 167 |
| 9.7 United Nations Work | | 169 |
| 9.8 Other Regional Work | | 170 |
| 9.9 OECD Work Continued | | 171 |
| 9.10 Conclusion | | 173 |
| CHAPTER 10 | TAX TREATIES | | 177 |
| 10.1 General | | 177 |
| 10.2 Need and Purpose of tax Treaties | | 179 |
| 10.3 Effect of tax Treaties | | 183 |
| 10.4 India's DTA agreement with Mauritius and Singapore | | 183 |
| CHAPTER 11 | INTERPRETATION OF TREATIES INCLUDING TAX TREATIES | | 195 |
| 11.1 Dual Nature of Treaties | | 195 |
| 11.2 Various rules of Interpretation | | 196 |
| 11.3 Nature of Such Rules: A Note of Caution | | 198 |
| 11.4 Integrated Approach | | 199 |
| 11.5 Context | | 200 |
| 11.6 Supplementary Means of Interpretation | | 202 |
| 11.7 Authority to Interpret | | 202 |
| 11.8 Discretionary Aids and Recognised Maxims | | 204 |
| 11.9Principle of Contemporaneity | | 206 |
| 11.10 Liberal construction | | 206 |
| 11.11 Treaty as a Whole | | 207 |
| 11.12 Broad Approach | | 208 |
| 11.13Position Summarised | | 210 |
| 11.14 Multilingual Treaties | | 210 |
| 11.15 Extrinsic Aids to Tax Treaty Interpretation | | 212 |
| 11.16 Use of the OECD Commentaries | | 212 |
| 11.17 Article 3(2) of OECD Model-- Ambulatory v Fixed Approach | | 215 |
| 11.18 Unless The context Otherwise Requires | | 217 |
| CHAPTER 12 | EXCHANGE OF INFORMATION AND ASSISTANCE IN TAX COLLECTION | | 227 |
| 12.1 Exchange of Information | | 227 |
| 12.2 Assistance in Tax Collection | | 237 |
| 12.3 Prior Conventions on the Subject | | 240 |
