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CA Final: International Tax (Elective) By CA Farooq Haque (May/Nov’19)

Course Brief

  • Faculty:CA Farooq Haque (Delivering Success for Last 2 Decades)
  • Ranker’s First Choice (46 AIRs in Nov’17 & May’18)
  • No. of Hours – 50 Hr
  • Regular Batch: 100% Exam Oriented with Conceptual Knowledge in Minimum Hours

Multiple Options Available

  • Download or USB | 6 Months or 12 Months | EBook or Printed Notes
  • Price Range : Rs 5,500 to Rs 7,500 (Inclusive of all Taxes)
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Product 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
  • Equalization levy

 

INDEX

CA_FINAL_International_ELECTIVE_PAPER_INDEX_MAY_2019
 01. NR Taxation 
100. Important Notice0:05:34
201 Taxation Of NR1:01:26
302 Residential Status Part 11:31:37
403 Residential Status Part 21:17:23
504 Place Of Effective Management0:52:15
604 Place Of Effective Management0:55:02
706 Incidence Of Tax Part 21:10:43
807 Incidence Of Tax Part 30:55:44
908 Sec 44B to 44BBB0:18:03
1109 Sec 44C and 44DA0:36:03
1210 Sec 48 1st and 4th proviso etc0:53:50
1311 Special Rates for NR Sec 115A etc1:08:57
1412 TDS Provisions0:10:49
 02. DTAA 
1Double Taxation Avoidance Agreements1:07:19
 03. Transfer Pricing 
101 Introduction To Transfer Pricing0:10:49
202. Sec 92 to 92B0:50:51
303 Sec 92ba And 92c Cup Method1:28:01
404 Sec 92c Other Methods And 92ca2:02:40
505. Sec 92CB and Safe Harbour Rules1:05:14
606 92cb To 92e1:43:03
707 TP last part2:20:24
 04. Advance Ruling 
1Advance Ruling new0:39:20
 05. Equalisation Levy 
1Chapter 5 Equalisation Levy0:42:33
 06. Model Tax Conventions 
101 Chapter 6 Part 11:21:17
202 Chapter 6 part 21:02:12
303 Chapter 6 Part 30:30:52
 07. Interpretation of Tax Treaties 
101 Chapter 7 part 11:24:36
202 Chapter 7 Part 21:15:25
 08. BEPS 
101 Chapter 8 Part 11:04:51
202 Chapter 8 Part 21:25:47
303 Chapter 8 Part 31:23:31
 Additional Topics 
101 Additional Topics part 10:49:31
202 additional Topics Part 21:00:57
303 additional Topics Part 30:46:41
404 additional Topics Part 40:38:33
505 additional Topics Part 51:12:20
606 Additional Topics Part 60:51:59
707 Additional Topics Part 70:58:21
808 Additional Topics part 80:35:31
909 Black Money Act Part 11:08:22
1010 Black Money Act part 20:59:41
1111 Black Money Act part 30:32:36

Additional Information

Mode

Downloadable Link, Pendrive/USB

Validity

6 Months – 2 Views, 12 Months – 4 Views

Study Material

E-Book, Printed Notes

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