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CA Final International Taxation Course Curriculum
About Course - CA Final International Taxation
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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)
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Transfer Pricing - (4. TP Assessment)
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Transfer Pricing - (5. Safe Harbor)
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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)
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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)
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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)
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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)
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Taxation of Non-resident - (8. Chapter XIIBB)
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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)
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Module 3 - Authority for advance ruling
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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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after you enroll
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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
Available in
days
days
after you enroll
-
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)
-
9. Controlled Foreign Corporation Regulations (CFC regulations)
(1:24)
CA Final International Taxation Ebooks
Available in
days
days
after you enroll
-
Module 1 - Transfer Pricing
-
Module 2 - Non Resident
-
Module 3 - Authority for Advance Ruling
-
Module 4 - Double taxation Relief
-
Module 5 - Black Money Act
-
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
-
Amendment May 2020
Case Studies
Available in
days
days
after you enroll
-
Case Study 1 - Base Erosion and Profit Shifting
(13:02)
-
Case Study 2 - Part 1
(8:08)
-
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)
CA Arinjay Jain
I am an expert in International Taxation and M&A tax structuring wherein I have worked with KPMG as a Director in Indian practice helping large number of MNC, as well as domestic companies in the area of Inbound Investments, Outbound acquisition, cross border tax structuring, amalgamation, demerger, business sale amongst others. I have been a visiting faculty and have taught over 1500 professional students, until date taught over 20000 students through online effort to promote philanthropy in basic education.
Interpretation of Tax Treaties (DTAA) International Taxation Course
Transfer Pricing Online Course by CA Arinjay Jain
Royalty and Fee for Technical Services