Ajit Kumar Singh – författare

In an era marked by increasing global travel, the need for responsible and sustainable tourism practices has never been more pressing. Exploration of the vital connections between tourism, local communities, and the environment will decide the future success of the industry.

Meaningful Tourism: Strategies and Future Development aims to heighten awareness about the crucial role travellers play in shaping the destinations they visit. By illuminating the far-reaching impact of individual actions, the authors outline how responsible choices now can ensure a positive legacy for generations to come. From selecting eco-friendly accommodation and engaging in sustainable activities, to championing local businesses and minimising the ecological footprint of travel, this comprehensive resource equips travellers with the tools to embrace a transformative journey.

Drawing from real-world examples of successful meaningful tourism initiatives, Meaningful Tourism showcases the remarkable positive outcomes that responsible travel can bring. Witness how communities thrive, cultures flourish, and environments rejuvenate when travellers embrace their role as stewards of the places they explore.

In an era marked by increasing global travel, the need for responsible and sustainable tourism practices has never been more pressing. Exploration of the vital connections between tourism, local communities, and the environment will decide the future success of the industry.

Meaningful Tourism: Strategies and Future Development aims to heighten awareness about the crucial role travellers play in shaping the destinations they visit. By illuminating the far-reaching impact of individual actions, the authors outline how responsible choices now can ensure a positive legacy for generations to come. From selecting eco-friendly accommodation and engaging in sustainable activities, to championing local businesses and minimising the ecological footprint of travel, this comprehensive resource equips travellers with the tools to embrace a transformative journey.

Drawing from real-world examples of successful meaningful tourism initiatives, Meaningful Tourism showcases the remarkable positive outcomes that responsible travel can bring. Witness how communities thrive, cultures flourish, and environments rejuvenate when travellers embrace their role as stewards of the places they explore.

The present volume brings out together selected papers presented at the seminar. The sixteen papers included in this volume have been grouped under four parts dealing respectively with the concept and dimensions of transparency, disclosure, governance and development; the role of technology in transparency and disclosure; transparency, disclosure and social justice; and transparency, disclosure and human rights. It will forward different views and positions to promote transparency and disclosure in governance and also to understand how it affects the relationship between the state and the people, how it helps in keeping alive the basic tenets of our Constitution and how does the lack of transparency and disclosure lead to weakening of the very foundations of our polity. This book will helps in spreading better awareness and concern for transparency and disclosure in governance at various levels and contribute to practical action in this direction. This book would be useful as handbook for the Government Administrators and the researchers.

In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions.

Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following:

The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard.

Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.

In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions.

Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following:

The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard.

Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.