CA Final (New) - International Tax (Elective)

Direct Tax Laws and International Taxation
By CA Farooq Haque

50 Hours | Hindi-English Mix | 900

Description

Part I. Taxation of International Transactions and Non -resident Taxation in India (50 Marks)

  1. Transfer Pricing provisions under the Income-tax Act, 1961
  • Arm’s Length Price
  • International Transactions
  • Most Appropriate Method
  • Functions, Assets and Risk Analysis
  • Documentation & Compliances
  • Specific Reporting Regime in respect of Country by Country reporting and master file
  • Advance Pricing Agreements

2.Other Provisions relating to taxation of international transactions and non -resident taxation under the Income-tax Act, 1961

  • Non-resident Taxation (including Source Rule of Taxation)
  • Double Taxation Relief

(iii) Advance Rulings

  1. Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 – An Overview.

 

Part II:  Other aspects of International Taxation (50 Marks)

  1. Overview of Model Tax Conventions
  • OECD Model Tax Convention
  • UN Model Tax Convention
  • US Model Tax Convention
  1. Tax treaties, Application, and Interpretation
  • Features of Tax treaties
  • Overview of Tax Information Exchange Agreements
  • Commentaries and their importance
  • Role of Vienna Convention in application and interpretation of tax treaties
  1. Anti Avoidance Measures
  • Controlled Foreign Corporations
  • Base Erosion and Profit Shifting
  • Other Anti Avoidance Measures
  1. Taxation of E-Commerce Transactions
  • Introduction
  • Emerging issues
  • Equalisation levy

Delivery Schedule:

Part 1 : 21st November

Part 2 : 21st December

Other Info

  • Duration : 50 Hours
  • Language : Hindi-English Mix
  • Students : 900
  • System Requirement : Minimum system requirements: Core 2 Duo, 2 GHZ and above CPU, 2GB Ram, Win 7 Home Premium and above. No Win 7 Home Basic.
  • Applicable for : May/Nov'19
  • ₹ 4950
  • ₹ 5500

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