Join our Free 15 Days Course On International Taxation And FEMA by Vinay Shraff Ji
About the course:
This course is intended to enable practicing professionals as well as senior and middle-level executives to apply International Taxation & Foreign Exchange Management Laws to inward and outward currents and capital account transactions in foreign currency.
It is free of Cost for Quarantine Period Only.
About the Course Creator:
Practicing as an arguing counsel at the Supreme Court of India, HighCourts, and Tribunals. Vinay Shraff practice as a counsel & advisor in the field of Indirect Taxation, International Taxation, FEMA, Foreign Trade Policy, Corporate insolvency Laws.
Every Day from 30th March 2020 to 13th April 2020 at 11:00 AM
|Session 1||IT Act relevant to Intl. Tax.||Provisions of Income-tax Act, 1961 relevant to International Tax in India & some basic concepts of International Taxation|
|Session 2||Deciphering DTAA and Withholding Tax||TDS From Payments to Non-Residents – S.195 of Income-tax Act, 1961 & How to read a Double Taxation Avoidance Treaty.|
|Session 3||Fundamentals of DTAA||
Article 1–Persons Covered
Article 2–Taxes Covered
Article 3–General Definitions
Article 4-Concept of Residence
|Session 4||Concept of PE and BP||
Article 5-Permanent Establishment
Article 7-Business Profits
|Session 5||Income from Capital, Borrowing & Property||
Article 6-Income from Immovable Properties
Article 13-Capital Gains
Article 10-Dividend Article 11- Interest
|Session 6||Income from Personal & Individual Services||
Article 14-Independent Personal Services Article 15-Dependent Personal Services
Article 16-Director’s Fees
Article 17-Artistes and Sportsmen
Article 19-Government service
Article 21-Other Income
|Session 7||Income from Royalties and Fees for Technical Services||
Article 12-Royalties and Fees for Technical Services
|Session 8||Elimination of Double Taxation||
Article 23-Methods of Elimination of Double Taxation
Article 24- Non–Discrimination
Article 25-Mutual Agreement Procedure
Article 26-Exchange of Information
Article 27-Assistance in the collection of Taxes
Article 28-Members of Diplomatic missions and consular posts
Article 29-Territorial Extensions
Article 30-Entry into force
Article 31– Termination
|Session 9||Transfer Pricing||
Article 9–Associated Enterprises Introduction and Basics of Transfer Pricing International Transactions Arm’s Length Price and its Computation Documentation
|Session 10||Recent And Landmark Judicial Pronouncements||
Discussion on some recent and landmark judicial pronouncements.
|Session 11||Basics of FEMA||
Fundamentals of Foreign Exchange Management Act.
|Session 12||FDI & Outbound Investment||
Inbound and outbound investment, FDI, etc.
|Session 13||ECB & Lending||
Borrowing and lending in foreign currency and Indian Rupees.
|Session 14||Immovable Property, Deposit & Accounts||
Acquisition and Transfer of Immovable Property, Deposit, and Accounts.
|Session 15||Direct and Indirect Tax regimes of some foreign countries||
Overview and discussion on direct and indirect tax regimes of some foreign countries.
The sequence of the topics may change depending upon the flow of discussion.