About Course - CA Final International Taxation
Transfer Pricing - (1. Basics and TP Method)
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1. Introduction to Transfer Pricing (17:09)
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2. Concept of Transfer Pricing (15:23)
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3. Examples on Transfer Price (2:11)
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4. Examples on Common Transactions between Non residents (7:19)
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5. Law on Transfer Pricing - Pre and Post 2001 (10:51)
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6. Introduction of Transfer Pricing Law (1:39)
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7. Cost Allocation or apportionment between Associated Enterprises (7:29)
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8. Section 92 - Arm s Length Price (5:56)
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9. Base Erosion Concept (9:41)
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10. Example on Base Erosion Concept (2:50)
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11. Associated Enterprises - Meaning and definition (7:25)
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12. Concept of Deemed Enterprise in Transfer Pricing (4:39)
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13. Deemed Associated Enterprises - Case i to iii (15:23)
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14. Deemed Associated Enterprises - iv to vi (9:02)
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15. Deemed Associated Enterprises - Case vi (1:36)
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16. Deemed Associated Enterprises - Clause vii to ix (10:38)
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17. Deemed Associated Enterprises - Clause x (7:33)
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18. Deemed Associated Enterprises - Remaining clauses (4:30)
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19. Examples on Associated Enterprise (12:11)
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20. International Transaction - Meaning (7:25)
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21. Example on International Transaction (2:41)
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22. International Transaction - Part 2 (6:40)
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23. Deemed International Transaction (14:58)
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24. More Examples on International Transaction (7:40)
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25. Introduction to Arm s length Principle (2:49)
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26. Arm s length Price - Definition (8:45)
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27. Methods under Arm s length Price (7:40)
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28. Introduction to Comparable Uncontrolled Price Method (14:09)
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29. Steps in Comparable Uncontrolled Price - Part 2 (1:28)
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30. Examples on Comparable Uncontrolled Price - 1-4 (11:00)
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31. Examples on Comparable Uncontrolled Price - Number 5 (4:57)
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32. Resale Price Method with Examples (29:49)
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33. Cost Plus and Profit Split method (29:00)
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34. TNMM (8:09)
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35. Other Method, MAM determination, Tested Party etc (7:38)
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7A. Country by Country reporting - Part 1 (14:40)
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7B. Country by Country reporting - Part 2 (10:27)
Transfer Pricing - (2. Range Concept and documentation)
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1. Range concept - Single and Multiple Year data (24:17)
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1. Range Concept - Part 2 (6:17)
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2. Range Manner of Assigning Weight (1:47)
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3. Functions, Asset and Risk Analysis - FAR analysis and its components - Part 1 (18:50)
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4 Functions, Asset and Risk Analysis - FAR analysis and its components - Part 2 (9:14)
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5. Transfer Pricing documentation (18:33)
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6. Documentation and related penalties (19:43)
Transfer Pricing - (3. SDT)
Transfer Pricing - (4. TP Assessment)
Transfer Pricing - (5. Safe Harbor)
Transfer Pricing - (6. APA and MAP)
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1. What is an APA, Type of APA, Unilateral and Bilateral, Requirement for APA program request (30:00)
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2. Consequences of Declaring APA as Void (3:41)
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3. Process of APA and terms of APA (18:24)
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4. Furnishing of Return, Revision and Cancellation of an APA (32:05)
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5. Roll back provisions (14:41)
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6. Roll back continued (21:54)
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7. Procedure for giving Effect to Roll Back and APA (21:37)
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8. Mutual Agreement Procedure (22:57)
Transfer Pricing - (7. Miscellaneous)
Taxation of Non-resident - (1. Residential Status and Deemed Income)
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1. Residence and Source Based Taxation - Part 1 (9:17)
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2. Residence and Source Based Taxation - Part 2 (5:20)
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3. Definition of Assessee - Part 1 (2:44)
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4. Definition of Assessee - Part 2 (7:02)
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5. Definition of Person (7:43)
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6. Meaning of Domestic and Foreign Company (8:16)
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7. Definition of a Resident and Non resident - Part A (2:45)
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8. Definition of a Resident and Non resident - Part B (2:28)
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9. Charge of Income Tax - Part 1 (7:39)
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10. Charge of Income Tax - Part 2 (6:25)
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11. ROR and RNOR (16:27)
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12. Principle in determining Residential Status (3:42)
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13. Residential Status of Individual - Summary (1:01)
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14. Residential Status of an Individual - Example (9:42)
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15. Residential status of HUF, Firm AOP and BOI with Examples (6:59)
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16. Residential Status of a Company (8:20)
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17. Place of Effective Management (POEM) - Introduction (5:49)
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18. Place of Effective Management (POEM) - Active Business Outside India (13:55)
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19. Place of Effective Management (POEM) - Active business not outside India (8:12)
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20. Place of Effective Management (POEM) - Meaning of Active Business outside India (15:04)
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21. Active Business Outside India (ABOI) Test (12:07)
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21A. Summary of Factors relevant for POEM (4:36)
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22. Place of Effective Management (POEM) - Location of Board of Directors (12:38)
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23. Place of Effective Management (POEM) - Location of Executive committee (3:33)
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24. Place of Effective Management (POEM) - Location of Head Office (8:53)
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25. Place of Effective Management (POEM) - Other Factors (18:04)
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26. Place of Effective Management (POEM) - Miscellnaeous Provisions (11:53)
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27. Scope of Total Income (24:41)
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28. Explanation 1 and 2 to Section 5 (14:51)
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29A. Business Connection - Authority to conclude contract (14:51)
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29B. Business Connection - Principal Role leading to contract conclusion (17:22)
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30. Business Connection through an Agent (15:12)
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31A. Significant economic presence (8:29)
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31. Exceptions to Business Connection (10:39)
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32. Income of Offshore fund from Fund Manager in India - Section 9A (24:17)
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33. Income from Asset or Source of income in India (7:08)
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34. Deemed Salaries earned in India (16:09)
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35. Interest deemed to accrue or arise in India - Part 1 (17:07)
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36. Interest Deemed to accrue or arise in India (2:45)
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37. Royalty deemed to accrue or arise in India (11:18)
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38. Meaning of Royalty - Part 1 (9:30)
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39. Meaning of Royalty - Part 2 (8:48)
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40. Payment for computer software - Whether royalty (5:34)
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41. Lumpsum Payment for computer software alongwith Hardware (9:20)
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42. Example on Royalties and Fee for technical Services (10:19)
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43. Royalties (15:48)
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44. Fee for Technical Services (21:07)
Taxation of E-Commerce
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1. E Commerce transactions - Introduction (15:38)
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2. Issues in E commerce transactions (12:36)
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3. Models in E Commerce and Server as a PE (30:00)
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3. Models in E Commerce and Server as a PE (1:05)
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4. Taxation issues in E Commerce Transaction (14:10)
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5. Equalisation levy - Introduction and applicability (21:48)
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6. Equalisation levy - Procedural Provisions (17:24)
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7. Equalisation levy - Appellate procedures (26:04)
Taxation of Non-resident - (2. Exempt Income)
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1. Exemption of Interest Income of Non resident - Section 10(4) (9:02)
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2. Interest on NRE Account and Savings Certificate (9:55)
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3. Exempt Income of Non resident - Remuneration of High Commission, Employees (10:50)
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4. Remuneration of Foreign Employee Consultant (24:09)
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5. Exemption from tax paid on behalf of a foreign company (2:27)
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6. Exemption from tax paid on behalf of a foreign company (20:07)
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7. Remuneration of a consultant (2:16)
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7A. Exempt income 9 (9:28)
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8. Interest to certain NR including specified institutions (17:53)
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9. Exemption for sale and storage of Crude Oil - Section 10(48) and Section 10(48A) (7:59)
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10. Exemption - Relating to Sale of Leftover crude oil (2:34)
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11. Exempt income - Royalty and FTS payment by NTRO to non-resident (1:24)
Taxation of Non-resident - (3. Presumptive Tax for non-residents)
Taxation of Non-resident - (4. Capital gains)
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1.Introduction to Capital Gains (16:47)
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2. Assets not considered as Capital assets (23:26)
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3. Transactions not regarded as transfer for Capital Gains purpose - Part 1 (9:34)
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4. Transactions not regarded as transfer for Capital Gains purpose - Part 2 (14:43)
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5. Short term and long term capital assets and gains (13:48)
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6. Indexed Cost of acquisition and Cost of imporvement and First Proviso to Section 48 (24:33)
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7. Cost of acquisition of previous owner (15:26)
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8. Long Term Capital Gains on Listed shares 111A and 112 (16:44)
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9A. Capital Gains - Section 112A - Part 1 (13:11)
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9c. Capital gain - Example (8:51)
Taxation of Non-resident - (5. Chapter XIIA)
Taxation of Non-resident - (6. Chapter XII)
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1. Introduction to Chapter XII - Determination of tax in certain special cases (14:33)
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4 . Tax on income from bonds or Global Depository Receipts - Section 115AC final (12:15)
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2. Taxation of income from units or capital gains of such units of offshore fund - Section 115AB (8:04)
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3. Various Interest income under Section 19LC? 194LD etc (12:43)
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5. Tax on FII and Sportsperson entertainer etc. (15:38)
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6. DDT on dividend to unit holders of equity oriented funds (1:14)
Taxation of Non-resident - (7. MAT on foreign company)
Taxation of Non-resident - (8. Chapter XIIBB)
Taxation of Non-resident - (9. Withholding tax)
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1. Deduction of TDS from Salary and Winnings from lottery and crossword puzzles - final (18:40)
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3. Section 194BB - TDS from Winnings by bookmaker? Horse racing (not working) (3:51)
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2. Section 194B - TDS ON Winnings from lotteries, crossword puzzles etc (11:15)
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4. Deductions of Tax under other Sections - 194E, 194LB, 194LBA , 194LBB and 194LBC (22:55)
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6. Section 195 - TDS on payments to Non residents (18:10)
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7. Application by Payor and Payee for lower withholding tax (15:08)
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5. Payment of interest on rupee denominated bond of an Indian Company (9:19)
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8. Form 15CA and Form 15CB (18:59)
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9. Income payable net of Tax, TDS from Bonds or shares (17:44)
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10. Section 206AA - Non Applicability of Higher Rate of TDS for non-furnishing of PAN (14:59)
Taxation of Non-resident - (10. Miscellaneous)
Module 3 - Authority for advance ruling
Module 4 - Double Taxation Relief
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1. Concept of Double Taxation and Type of Relief (30:00)
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1. Concept of Double Taxation and Type of Relief (5:59)
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3. Unilateral Relief for countries with which no agreement exits - Section 91 (24:48)
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4. Computing of Relief us 91 - Deduction from Tax (7:29)
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5. Unilateral Relief - Example 2 and 3 (13:53)
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6. Deduction of tax paid on agricultural income in Pakistan (6:24)
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2. Type of Reliefs - Unilateral and Bilateral (1:09)
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7. Taxation of BPO Units and New Rules on Foregin Tax Credit (30:00)
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7. Taxation of BPO Units and New Rules on Foregin Tax Credit (5:29)
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8. Rule 128 - Foreign Tax credit against MAT (6:25)
Module 5 - Black Money
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1. Black Money - Introduction to Black Money and Imposition of Tax Act, 2015 (30:00)
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1. Black Money - Introduction to Black Money and Imposition of Tax Act, 2015 (2:12)
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2. Black Money Act - Valuation of various Assets - Part 1 (30:00)
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2. Black Money Act - Valuation of various Assets - Part 1 (11:11)
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3. Black Money Act - Valuation of various Assets - Currency Conversion (17:41)
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4. Black Money Act - Scope of Undisclosed Foreign income and Asset (18:11)
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5. Black Money Act - Rectification of mistakes, Direct Assessment (28:12)
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6. Black Money Act - Appeal to High Court and Supreme Court (25:20)
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7.Black Money Act - Payment and recovery of tax dues under the Act (19:08)
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8. Black Money Act - Power of Tax Authorities, Procedure in Assessment (30:00)
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8. Black Money Act - Power of Tax Authorities, Procedure in Assessment (2:39)
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9. Black Money Act - Penalties and Prosection (30:00)
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9. Black Money Act - Penalties and Prosection (4:39)
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10. Black Money Act - Miscellaneous provisions (25:58)
Module 6 - Overview of Model Tax Conventions
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1. Introduction to Model Convention (11:43)
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2. Article 1(1) and Preamble to the Tax Treaty (10:33)
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3. Taxes Covered Part 1 (5:32)
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4. Article 2 - Taxes Covered - clause 1 to 4 (8:06)
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5. Article 3 - Definitions Part 1 (10:05)
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6. Terms not defined in the Treaty (3:40)
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7. Terms not defined Treaty (0:52)
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8. Residence concept (7:32)
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9. Residence Part 1 (6:34)
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10. Article 5 - Introduction to PE (6:39)
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11. Article 5(2) to 5(4) (17:13)
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12. Anti fragmentation Rule 5(4) exception (13:12)
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13. Article 5(5) (7:45)
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14. Article 5(5) to Article 5(8) (10:02)
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15. Article 7(1) and Article 7(2) - Business Profits (13:28)
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16. Article 7(4) and Article 7(5) (9:20)
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17. Article 11 - Interest (22:53)
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18. Article 12(2) Royalties Part 1 (10:17)
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19. Article 12A - and Article 13 - Part 1 (21:56)
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20. CAPITAL GAINS (9:22)
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21. INDEPENDENT PERSONAL SERVICES AND OTHER INCOME (7:26)
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22. ELIMINATION OF DOUBLE TAXATION (12:41)
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23. MAP (13:45)
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24. Non discrimination (16:27)
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25. Exchange of Information (12:23)
Module 7 - Tax Treaties - Overview, Features, Application and Interpretation
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1. Introduction to Interpretation of Treaties (3:15)
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2. Origination of International Tax Laws (18:36)
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3. Concept of Tax Neutrality and Types of Treaty (15:59)
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4. Article 31, 32 and 33 of the Vienna Convention on Treaties (20:08)
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5. Article 26 to Article 30 of the Vienna Convention on Treaties (13:48)
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6. Interpretation of Treaties - Other provisions (23:54)
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7. Tax Information Exchange Agreements and Monist and Dualist view of Treaty interpretation (12:46)
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8. Rules of Interpretation (19:57)
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9. Intrinsinc Aids to Interpretation (9:07)
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10. Extrinsic Aids to Interpretation (10:12)
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11. Other Means of Interpretation (27:33)
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Article 2_1. Draft Article 2 of India Netherlands and India USA Treaty (9:24)
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Article 2_2. Key Features and Coverage of Article 2 (2:36)
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Article 2_3. What is regarded as Taxes on income and on capital (6:30)
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Article 2_5. Article 2(3) - Specific countrywide taxes which are covered (1:10)
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Article 2_4. Key feature of article 2(2) of india usa treaty (0:55)
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Article 4_1. Who are Resident - Article 4(1) (6:24)
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Article 4_2. Meaning of Person (1:19)
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Article 4_3. Interplay of article 4(1) and it act (2:07)
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Article 4_4. Liable to tax therein - Person who are not taxable (4:23)
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Article 4_5. Proof of being a resident of a Contracting State (2:20)
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Article 4_6. Tie breaker Rule (6:34)
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Article 4_7. Permanent Home, centre of Vital Interest, Habitual abode and Nationality (5:25)
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Article 4_8. Article – 4(3) – tie breaker rule – person other than an individual (4:04)
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Article 5_1 Understanding the Basics of PE and Business connection and there relevance (5:02)
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Article 5_2. Concept of Business Connection and PE under the IT Act (1:39)
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Article 5_3. Scheme of Article 5 - What all is covered (3:48)
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Article 5_4. Article 5(1) - Fixed Place of Business (6:50)
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Article 5_5. Article 5(2) - Inclusion in PE - Construction and Installation PE (13:21)
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Article 5_6. Service PE (4:53)
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Article 5_8. Agency PE - Dependent Agent (10:26)
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Article 5_7. Auxilliary or Preparatory Activities (6:01)
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Article 5_10. Article 5(5) Independent Agent (6:15)
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Article 5_9. Habitually securing orders in the Source State for NR (4:05)
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Article 5_11. Article 5(6) (2:02)
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Article 7_1. Structure of Article 7 of the India USA Treaty (2:15)
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Article 7_2. Article 7(1) - Right of the Source State to tax Business Profits (8:26)
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Article 7_3. Article 7(2) - Profits attributable to a PE (7:57)
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Article 7_4. ARTICLE 7(3) – Expenses allowed as a deduction and cross charges etc (9:23)
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Article 7_5. ARTICLE 7(4) – Mere purchase of goods by PE (3:12)
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Article 7_6. ARTICLE 7(5) – Profits from assets and activities (3:07)
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Article 7_7. ARTICLE 7(6) – Items dealt with in other article (2:25)
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Article 7_8. ARTICLE 7(7) – – Meaning of business profits (1:51)
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Article 11_1. Article 11 (1) – Right of state of residence to tax interest (4:47)
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Article 11_2. Article 11(2) - Right of Source State to tax interest (5:55)
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Article 11_3. Exemption in source state for certain interest (4:22)
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Article 11_4. Article 11(4) - What is covered as Interest (3:54)
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Article 11_5. Taxation of interest if NR has a PE in India (6:35)
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Article 11_6. When shall interest be treated as Arising in India (2:38)
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Article 11_7. Taxation of excess interest paid to related party (3:00)
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Article 12_1. FTS –Scenario of Taxability in India and Rights of India and Other Contracting State (7:11)
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Article 12_2. Beneficial Provision of the Treaty or Act - Which one are applicable (3:38)
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Article 12_3. Section 9(1) - Charging provisions for taxation of Royalty (9:30)
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Article 12_4. Article 12 (1) – India USA Treaty – Right of the state of residence to tax royalty (4:42)
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Article 12_5. Article 12(3) - Definition of Royalties (8:48)
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Article 12_6. Article 12 (4) – India USA Treaty – fee for included services (7:23)
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Article 12_7. Article 12 (5) – India USA Treaty – FIS exclusion (4:58)
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Article 12_8. Article 12(6) - Royalty and FIS effectively connected to a PE (8:50)
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Article 12_8.1 ARTICLE 12(6) - Where do royalty or FTS arise (5:25)
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Article 12_9. Article 12(8) - Excess Payments to related Enterprise (5:09)
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Article 12_10. Most Favored Nation Clause (MFN Clause) (3:53)
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Article 13_1. Introduction to Article 13 Capital Gains and Coverage thereof (1) (4:03)
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Article 13_1.1 Who has the right to tax Capital Gains (6:02)
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Article 13_3. Approach to ascertain Taxation of capital gains (1) (3:54)
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Article 13_4.. Article 13(2) - part of the business property of the PE (1) (5:28)
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Article 13_5. Article 13(3) - India – Netherlands – ships or aircraft (2:51)
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Article 13_6. Article 13(4) - Transfer of shares of a real estate company (1) (5:18)
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Article 13_7. Article 13(5) - Alienation of any other property (1) (3:43)
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Article 13_8. Capital gains on transfer of immovable property referred to in Article 13(1) (1) (5:57)
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Article 14_1. What is a Fixed Base and its examples (1) (2:48)
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Article 14_2. Inclusions and exclusions from Article 14 (1) (2:17)
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Article 13_2. Capital Assets covered under Article 13 (1) (4:32)
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Article 21_1. Applicability of Article 21 - Other Income (4:03)
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Article 21_2. Key characterstics - Article 23(1) of THE india - US treaty (5:00)
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Article 21_3. Taxation of other income attributable to the PE of the Non resident in India (3:53)
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Article 21_4. Right of India to tax Other income which arise in India (3:10)
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Article 23_1. Types of Relief from Double Taxation - Unilateral an Bilateral Relief (4:35)
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Article 23_1.1 Applicability of article 23 (2:56)
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Article 23_2. Underlying credit and Tax Sparing (7:21)
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Article 23_3. Methods of Tax Credit - Exemption and Credit Method (5:50)
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Article 23_4. Article 25(1) of the India USA Treaty - Credit against the US taxes (7:28)
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Article 23_5. Article 25(2) of the India USA Treaty - Credit against the Indian taxes (6:11)
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Article 23_6. Article 25 (3) – India USA Treaty – Where does income arise (6:14)
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Article 23_7. Key controversies issues in claiming Foreign Tax credit (4:54)
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Article 24 and 25_1. What is MAP and its applicability in the Treaty context (7:01)
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Article 24 and 25_2.Implementation of MAP under Indian domestic laws (5:43)
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Article 24 and 25_3. Article 27(1) - Right to file MAP, procedure and interaction vis a vis appeal under Domextic laws (6:17)
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Article 24 and 25_4. Article 27(2) and Article 27(3) (6:58)
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Article 24 and 25_5. Developing appropriate Bilaterla and Unilateral (2:44)
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Article 24 and 25_6. Key issues and challenges for MAP and following application in subsequent years (1:48)
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Article 24 and 25_7. Introduction to Non Discrimination and Types of discrimination under Treaty (8:58)
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Article 24 and 25_8. Article 24(1) - Discrimination based on Nationality (5:51)
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Article 24 and 25_9. Discrimination to a PE (4:14)
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Article 24 and 25_10. Deduction of expenses to an Indian Company - Non Discrimination (5:00)
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Article 24 and 25_11. Article 26 (4) – India USA TREATY (2:44)
Module 8 - Anti-Avoidance Measures
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1. Introduction to Anti Avoidance (23:40)
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2. Doctrine of Tax Avoidance (27:31)
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3. General Anti Avoidance Regulations (GAAR) - Introduction and Summary of GAAR provisions (9:46)
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4. GAAR - Examples on various situations (12:31)
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5. Lack of Commercial substance and its implications (19:48)
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6. GAAR - Consequence of transaction qualifying as an Impermissible Avoidance Arrangement (10:25)
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7. General Anti Avoidance Regulations (GAAR) Vs Specific Anti Avoidance Regulations (SAAR) (1:31)
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8. FAQ s on General Anti Avoidance Regulations (20:16)
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9. GAAR Examples and Treaty Shopping (28:24)
Module 8 - Anti-Avoidance Measures - Base Erosion and Profit Shifting
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1. Introduction and Need for Base Erosion and Profit Shifting (BEPS) (23:45)
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2. Action Plan 1 - Addressing the tax Challenges of the Digital Economy and 2 (22:33)
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3. Action Plan 3 (Designing Effective Controlled Foreign Company Rules) and 4 (17:00)
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4. BEPS 5 (Countering Harmful Tax Practices) and 6 (10:56)
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5. Action Plan 6 and 7 (Preventing the Artificial Avoidance of Permanent Establishment Status ) (15:20)
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6. Action Plan 8 to 10 (Aligning Transfer Pricing Outcomes with Value Creation) (13:26)
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7. Action Plan 11 (Measuring and Monitoring BEPS ) (7:03)
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8. Action Plan 12 to 15 (Mandatory Disclosure Rules - Country-by-Country Reporting (21:05)
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9. Controlled Foreign Corporation Regulations (CFC regulations) (30:00)
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9. Controlled Foreign Corporation Regulations (CFC regulations) (1:24)
CA Final International Taxation Ebooks
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Module 1 - Transfer Pricing
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Module 2 - Non Resident
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Module 3 - Authority for Advance Ruling
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Module 4 - Double taxation Relief
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Module 5 - Black Money Act
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Module 6 - Ecommerce
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Module 7 - Interpretation of Tax Treaty
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Module 7 - Article-2_Taxes
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Module 7 - Article-4_Residence
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Module 8 - Article-5_PE
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Module 7 - Article-7_Business Profits
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Module 7 - Article-11_Interest
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Module 7 - Article-12_FTS
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Module 7 - Article-13_Capital Gains
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Module 7 - Article 14 - Independent Personal Services
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Module 7 - Article-21_Income from Other Sources
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Module 7 - Article-23_EODT
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Article-24 25_Non-Discrimination MAP
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Module 8 - Avoidance Measures
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Module 9 - Overview of Model Tax Convention
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Case Studies
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Amendment May 2020
Case Studies
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Case Study 1 - Base Erosion and Profit Shifting (13:02)
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Case Study 2 - Part 1 (8:08)
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Case Study 3 - Penalties under Transfer Pricing (5:41)
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Case Study 4 - Non maintenance of TP Documents (5:10)
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Case Study 5 - Secondary Adjustment (10:25)
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Case Study 6 - Cost Plus Method (6:42)
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Case Study 7 - Eligibility to enter into an APA (4:34)
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Case Study 8 - Notified Jurisdiction Area (4:30)
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Case Study 9 - Base Erosion (6:16)
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Case Study 10 - Cost Plus Method (6:16)
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Case Study 11 - Income Deemed to acrcue or arise in India - Taxation of Gift (8:35)
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Case Study - Section 44B Vs Section 172(4) (10:36)
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Case Study - Disallowance Section 40ai and Section 201 (9:20)
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Case Study - Transfer Pricing - APA adjustment and scope of assessment (9:38)
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Case Study - ALP on sale of computer and EC Loan (5:31)
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Case Study 16 and 17 - Interest paid by Foreign Bank Branch and FTS for Services rendered outside India
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Case Study - Non resident sports person (7:42)
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Case Study - Value of Asset for POEM purpose (3:59)
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Case Study - NRI returning to India (8:51)
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Case Study - 21 (3:42)
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Case Study 22 - Short Stay Exemption (7:41)
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Case Study 23 - Tax paid by company engaged in operation of aircraft (3:16)
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Case Study 24 and 25 - Corporate reorganisation and Sale of GDR (9:38)
