10 sections • 11 lectures •
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Basic Structure of Double Taxation Avoidance Agreements & Article 1 and 2
TOPICS COVERED -
- Basic Structure of Double Taxation Avoidance Agreements
- Scope of DTAA - Article 1 (Persons Covered) and 2 (Taxes Covered)
SPEAKER - CA Anshul Singhal
min
Article 3 & 4
TOPICS COVERED -
Article 3 and 4 - General Definitions and Residential Status and interplay with section - 6 of Income Tax Act.
SPEAKER - CA Sonal Arora
min
Article 5 - Permanent Establishment (Basic Concept of PE, Fixed Place PE, Construction PE, Supervisory PE, Service PE)
TOPICS COVERED -
Article 5 - Permanent Establishment (Basic Concept of PE, Fixed Place PE, Construction PE, Supervisory PE, Service PE)
SPEAKER - CA Nitin Goyal
min
Article 6, 8 and 9
TOPICS COVERED -
- Article 6, 8 and 9 - Income from immovable property, shipping, inland waterways transport and air transport and Associated enterprises.
Speaker - CA Anshul Singhal and Adv Manoneet Dalal
min
Article 10 & 11
TOPICS COVERED -
- Article 10 and 11 - Dividends and Interest
SPEAKER : CA Ashish Agarwal
min
Article 12
TOPICS COVERED:
Article 12 - Royalties and Fee for Technical Services
SPEAKER - CA Anshul Singhal
min
Article 12
TOPICS COVERED:
Article 12 - Royalties and Fee for Technical Services
SPEAKER - CA Amresh Chaudhary
min
Article 23, 24 and 25
TOPICS COVERED:
Article 23, 24 and 25 - Elimination of Double Taxation, Non-Discrimination, Mutual Agreement Procedure
SPEAKER : CA Gaurav Gupta
min
Article 13, 14, 15, 16, 17, 18, 19, 20 and 21
TOPICS COVERED -
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Director's Fee
Article 17 - Artists and Sportsman
Article 18, 19 and 20 - Pension, Govt. Service and Students
Article 21 - Other Income
SPEAKER : CA ASHISH AGARWAL AND CA ANSHUL SINGHAL
min
Protocol to DTAA, Most Favored Nation Clause, Exchange of Information
TOPICS COVERED:
PROTOCOL TO DTAA, MOST FAVORED NATION CLAUSE, EXCHANGE OF INFORMATION
SPEAKER : CA SHARAD GOYAL
min
Impact of Multilateral Instruments (MLI) on DTAAs
TOPICS COVERED:
IMPACT OF MULTILATERAL INSTRUMENTS MLI ON DTAAs
SPEAKER : CA ANSHUL SINGHAL
min
Description
This is what you will learn in this course:
- BASIC STRUCTURE OF DOUBLE TAXATION AVOIDANCE AGREEMENTS
- SCOPE OF DTAA - ARTICLE 1 (PERSONS COVERED) AND 2 (TAXES COVERED).
- ARTICLE 3 & 4 - GENERAL DEFINITIONS - RESIDENTIAL STATUS AND INTERPLAY WITH SECTION - 6 OF INCOME TAX ACT.
- ARTICLE 5 - PERMANENT ESTABLISHMENT (BASIC CONCEPT OF PE, FIXED PLACE PE, CONSTRUCTION PE, SUPERVISORY PE, SERVICE PE)
- ARTICLE 5 - PERMANENT ESTABLISHMENT (AGENCY PE, PREPARATORY AND AUXILIARY SERVICES, EXCLUSIONS FROM PE AND OTHER RELATED CONCEPTS).
- ARTICLE 6 - INCOME OF IMMOVABLE PROPERTY
- ARTICLE 7 - BUSINESS INCOME
- ARTICLE 8 - SHIPPING, INLAND WATERWAYS TRANSPORT AND AIR TRANSPORT
- ARTICLE 9 - ASSOCIATED ENTERPRISES
- ARTICLE 10 - DIVIDEND
- ARTICLE 11 - INTEREST
- ARTICLE 12 - ROYALTIES AND FEE FOR TECHNICAL SERVICES
- ARTICLE 13 - CAPITAL GAINS
- ARTICLE 14 - INDEPENDENT PERSONAL SERVICES
- ARTICLE 15 - DEPENDENT PERSONAL SERVICES
- ARTICLE 16 - DIRECTOR'S FEE
-ARTICLE 17 - ARTISTS AND SPORTSMAN
-ARTICLE 18, 19 & 20 - PENSION, GOVT. SERVICE & STUDENTS
-ARTICLE 21 - OTHER INCOME
-ARTICLE 23, 24 & 25 - ELIMINATION OF DOUBLE TAXATION, NON-DISCRIMINATION MUTUAL AGREEMENT PROCEDURE.
- PROTOCOL TO DTAA, MOST FAVORED NATION CLAUSE, EXCHANGE OF INFORMATION
- IMPACT OF MULTILATERAL INSTRUMENTS MLI ON DTAAs
TRAINERS:
- CA ANSHUL SINGHAL
- CA SONAL ARORA
- CA NITIN GOYAL
- ADV. MANONEET DALAL
- CA ASHISH AGARWAL
- CA GAURAV GUPTA
- CA AMRESH CHAUDHARY
- CA SHARAD GOYAL
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