International Taxation

Chapters / List

1. 1. Income Deemed to be Accrue or Arise in India

2. Residential Status for Corporate & Non-Corporate Assessee - Outside India

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3. Income deemed to accrue or arise in India - Section 9

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4. Income deemed to accrue or arise in India - “Through or from any business connection in India.” - Section 9(1)(i)

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5. Income deemed to accrue or arise in India - “Through or from transfer of Capital Asset situated in India.” - Section 9(1)(i)

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6. Income deemed to accrue or arise in India - “If Interest is payable by” - Section 9(1)(v)

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7. Income deemed to accrue or arise in India - “If Royalty is payable by” - Section 9(1)(vi)

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8. Income deemed to accrue or arise in India - “If Fees for Technical Services is payable by” - Section 9(1)(vii)

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9. Presence of Eligible Fund Manager in India not to constitute Business Connection in India – Section 9A

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10. 2. Transfer Pricing Adjustments

11. Transfer Pricing Meaning and Implications

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12. Computation of Income from International Transaction having regard to Arm’s Length Price - Section 92

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13. Meaning of Associated Enterprise - Section 92A

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14. International Transaction - Section 92B

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15. Specified Domestic Transaction - Section 92BA

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16. Computation of arm’s length price - Section 92C

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17. Reference to Transfer Pricing Officer (TPO) - Section 92CA

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18. Maintenance, Keeping & Furnishing of Information and Document by persons entering into International Transaction & Specified Domestic Transaction - Section 92D and Rule 10D

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19. Power of Board to make Safe Harbour Rules - Section 92CB read with Rule 10TD of income Tax Rules

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20. Penalties under Transfer Pricing

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21. Report from an accountant to be furnished by persons entering into International Transaction or Specified Domestic Transaction - Section 92E And Rule 10E

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22. Secondary adjustment - Section 92CE

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23. Special Provision in respect of transaction with person located in Notified Jurisdictional Area - Section 94A

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24. Limitation of Interest Deduction - Section 94B

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25. Specific Reporting Requirements - Country by Country Reporting - Section 286

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26. 3. Advance Pricing Agreement (APA)

27. Advance Pricing Agreement - Section 92CC

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28. Effect to Advance Pricing Agreement - Section 92CD

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29. Introduction - Advance Pricing Agreement

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30. What is Advance Pricing Agreement

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31. Type of Advance Pricing Agreement

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32. Advantage of Advance Pricing Agreement

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33. Advance Pricing Agreement Process

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34. Pre-filling Consultation [ Rule 10G & 10H ]

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35. Furnishing application for Advance Pricing Agreement (APA) [ Rule 10I ]

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36. Acceptance/Rejection of Application of an Advance Pricing Agreement [ Rule 10K ]

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37. Action By The Taxpayer, The assessing Officer And The Transfer Pricing Officer While the APA is Processed or Negotiated

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38. Amendment to an APA application

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39. Assignment of an APA Application To APA Team

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40. Examination and Analysis of an APA Application

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41. Conversion of a Unilateral APA Into a Bilateral APA

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42. Entering into a Unilateral APA

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43. Negotiation by the competent authority in Bilaterail / multilateral APA and entering an APA

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44. Action by the Taxpayer and the Assessing Officer on entering into an APA (Section 92CD)

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45. Annual Compliance Report [ Rule 10-O ]

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46. Compliance Audit of The Agreement [ Rule 10P ]

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47. Revision of Advance Pricing Agreement (APA) [ Rule 10Q ]

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48. Cancellation of Advance Pricing Agreement (APA) [ Rule 10R ]

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49. Withdrawal of an APA Application [ Rule 10J ]

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50. Renewing an Advance Pricing Agreement [ Rule 10S ]

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51. Provisions for Roll Back in APA Scheme [ Section 92CC(9A) read with rule 10MA ]

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52. Procedure for giving effect to rollback provision of an Agreement [ Rule 10RA ]

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53. 4. Determination of Tax of Non Resident in Special Cases

54. Tax on Dividends, Interest Royalty and Fees for Technical Service in the case of Non-Corporate Non-Residents and Foreign Companies – Section 115A

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55. Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Section 115AB

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56. Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer – Section 115AC

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57. Tax on income of Foreign Institutional Investor (FII) – Section 115AD

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58. Tax on non-resident sportsmen OR sports associations - Section 115BBA

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59. Tax on winning from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever - Section 115BB

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60. Applicability of TDS provision on Non-Corporate Non-Resident or Foreign Company

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61. Conversion of An Indian Branch of Foreign Company into Subsidiary India Company - Section 115JG

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62. Exempt Income of Non-Residents

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63. Other Exempt Income of Specified Foreign Entities/Non-Resident

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64. 5. Presumptive Taxation for Non-Resident

65. Taxation of NRI

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66. Special-Provision for computing the profits and gains of shipping business in the case of non-residents – Section 44B

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67. Special provision for computing profits and gains in connection with the Business of Exploration etc. of Mineral Oils - Section 44BB

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68. Special provision for computing profits and gains of the Business of Operation of Aircraft In the case of Non-Residents – Section 44BBA

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69. Special provision for computing profits and gains of Foreign Companies engaged in the Business of Civil Construction etc. In certain Turnkey Power Projects – Section 44BBB

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70. Deduction of Head Office Expenditure in the Case of Non-Residents – Section 44C

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71. Special Provisions for Computing Income by Way of Royalties, etc., in case of Non-Residents and Foreign Companies – Section 44DA

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72. 6. Double Taxation Relief (DTAA)

73. Types of Relief

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74. Agreement with foreign countries or specified territories - Section 90

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75. Double taxation relief to be extended to agreement between specified associations adopted by CG - Section 90A

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76. Countries with which no agreement exists - Unilateral Agreements - Section 91

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77. 7. Tax Treaties - Interpretation

78. Introduction – Interpretations of Treaties

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79. Tax Treaty – Overview

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80. Features of Treaties

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81. Role of Vienna Convention in Application and Interpretation of Tax Treaties

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82. Basic Principles of Interpretation of law for interpreting a Treaty

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83. Extrinsic Aids to Interpretation of a Tax Treaty

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84. Approaches in Interpretation of Treaty - Static vs Ambulatory

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85. Process of negotiating a Tax Treaty

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86. Commentaries on OECD/UN Model Conventions and their importance

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87. Foreign Courts Decisions

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88. Treaty Shopping

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89. Beneficial Ownership – Anti-treaty shopping measures

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90. Limitation of Benefit (LoB) Clause – Anti-Treaty Shopping Measures

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91. 8. Overview of Model Tax Conventions

92. Introduction - Model Tax Conventions

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93. Title and Preamble of the Model Conventions

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94. Article 1 - Person Covered

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95. Article 2 -Taxes Covered

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96. Article 4 - Resident

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97. Article 5 - Permanent Establishment

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98. Article 6 - Income from Immovable Property

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99. Article 7 - Business Profits

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100. Article 8 - International Shipping and Air Transport

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101. Article 9 - Associated Enterprises

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102. Article 10 - Dividends

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103. Article 11 - Interest

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104. Article 12 - Royalties

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105. Article 12A - Fee for Technical Services

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106. Article 12B - Income from Automated Digital Services

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107. Article 13 - Capital Gain

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108. Article 14 - Independent Personal Services

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109. Article 15 - Income from Employment / Dependent Personal Services

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110. Article 16 - Director fee and Remuneration of Top Level Managerial Officials

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111. Article 17 - Entertainer and Sportspersons / Artistes and Sportspersons

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112. Article 18 - Pensions / Pensions and Social security payments

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113. Article 19 - Government Services

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114. Article 20 - Students

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115. Article 21 - Other Income

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116. Article 22 - Capital

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117. Article 23A - Exemption Method

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118. Article 23B - Credit Method

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119. Article 24 - Non - Discrimination

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120. Article 25 - Mutual Agreement Procedure

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121. Article 26 - Exchange Information

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122. Article 27 - Assistance in Collection of Taxes

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123. Article 28 - Member of Diplomatic Missions And Consular Posts

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124. Article 29 - Entitlement to Benefits

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125. Article 30 - Territorial Extension

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126. Article 31/30 - Entry into Force

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127. Article 32/31 - Termination

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128. 9. Equalisation Levy

129. Introduction to Equalisation Levy

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130. Definitions - Section 164 of the Finance Act, 2016

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131. Charge of Equalisation Levy on 'Specified Services' - Section 165 of Finance Act, 2016

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132. Charge of Equalisation levy on E-commerce supply or services - Section 165A of the Finance Act, 2016

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133. Collection & Recovery of Equalisation Levy on Specified Service – Section 166, Finance Act, 2016

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134. Collection and recovery of equalization levy on e-commerce supply or services – Section 166A, Finance Act, 2016

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135. Furnishing of statement - Section 167, Finance Act, 2016

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136. Processing of statement - Section 168, Finance Act, 2016

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137. Rectification of mistake – Section 169, Finance Act, 2016

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138. Interest on delayed payment of equalisation levy – Section 170 , Finance Act, 2016

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139. Penalty under Equalisation Levy [ Section 171 to 173, Finance Act 2016 ]

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140. Appeals under Equalisation Levy [ Section 174 & 175, Finance Act 2016 ]

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141. Service of notice or communication

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142. No personal appearance in the Centre for Equalisation levy

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143. Consequences of furnishing false statement [ Section 176 & 177 of Finance Act, 2016 ]

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144. 10. Base Erosion Profit Shifting (BEPS)

145. Base Erosion Profit Shifting – Introduction

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146. Action Plan 1 – Challenges of Taxation in Digital Economy

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147. Action Plan 2 – Neutralize the effects of Hybrid Mismatch Arrangements

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148. Action Plan 3 – Strengthen Controlled Foreign Company (CFC) Rules

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149. Action 4 – Limitation on Interest Deduction

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150. Action Plan 5 – Counter Harmful Tax Practices

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151. Action Plan 6 – Prevention of Treaty Abuse

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152. Action Plan 7 - Permanent establishment status

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153. Action Plan 8-10 - Aligning Transfer Pricing Outcomes with Value Creation

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154. 11. Advance Rulings

155. Introduction - Advance Ruling

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156. Meaning of Advance Ruling & Applicant [ Section 245N ]

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157. Application for Advance Ruling From & Fee [ Section 245Q read with Rule 44E ] 

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158. Person entitled to sign the application under Advance Ruling [ Section 245Q read with Rule 44E ]

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159. Authority for Advance Ruling [ Section 245O ]

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160. Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member - Section 245OA [Inserted by FA, 2017, with effect from a date yet to be notified]

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161. Vacancies, etc., not to invalidate proceedings - Section 245P

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162. Procedure on Receipt of Application - Section 245R

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163. Appellate authority not to proceed in certain cases - Section 245RR

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164. Applicability of advance ruling - Section 245S

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165. Advance ruling to be void in certain circumstances - Section 245T

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166. Powers of the Authority - Section 245U

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167. Procedure of Authority - Section 245V

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168. Appeal against Board for Advance Ruling - Section 245W

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169. Computation of Period of Limitation

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