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International Taxation Series

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International Taxation Series

From Article 1 (Persons Covered) to Article 13 - Capital Gains to Article 21 - Other Income, learn everything about International Taxation in this series by CCP.

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Tags:
#internationaltaxation #taxation



Course Content

10 sections • 11 lectures •
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

Requirements

  • Everyone interested in gaining the in-depth knowledge of International Taxation.

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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About the Instructor

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About the Instructor