International Taxation Course – CA Arinjay Jain – Recorded International Tax Course is available on scheduled manner. Our course is one of the limited international taxation courses online, that deals with interpretation of tax Treaties, Global Minimum Tax, BEPS and other matters.
International Taxation Courses (Recording in July 2022) – Interpretation of Tax Treaties (DTAA) – Tax Beyond Boundaries by CA Arinjay Jain
| Type | Recorded Lectures (July 2022) |
| Course Duration: | 20-25 Hrs |
| Language | English |
| Course Material | Presentations, Case Studies and Practical Issues on International Tax |
| Discount | 25% Discount for Students |
| Certificate | Certificate of Completion |
Note: Classes will be uploaded Saturday.
International Taxation Course – Interpretation of Tax Treaties (DTAA) Curriculum
Our International taxation course, shall cover the following topics : –
- Introduction to International Taxation with Basic Concept of Double Tax Avoidance Agreements
Basics of International Taxation
- Article 1 – Persons Covered
- Article 2 – Taxes Covered
- Article 3 – General Definitions – Covered under respective Article
- Article 4 – Concept of Residence
Taxation of Business Profits under International Taxation course.
- Article 5 – Permanent Establishment
- Article 7 – Business Profits
- Article 14 – Independent Personal Services – Deleted from OECD Model Tax Convention
Taxation of Passive Income like Dividend and Interest
- Article 10 – Dividend
- Article 11- Interest
Salaries , Sportsperson and Directors
- Article 16 – Director’s Fees
- Article 17 – Artistes and Sportsmen Article
Capital Gains and Dependent Personal Service
- Article 13 – Capital Gains
- Article 15 – Dependent Personal Services
Global Minimum Tax – A new era of International tax in the making
- Global Minimum Tax
Income from Immovable property and Shipping and Aircraft Business
- Article 6 – Income from Immovable Property
- Article 8 – Shipping, inland waterways transport and air transport
Section 2 – To be release on a weekly basis.
Resolution of Tax disputes , Equality concept and facilitation of tax avoidance
- Article 24 – Non – Discrimination
- Article 25 – Mutual Agreement Procedure
- Article 26 – Exchange of Information
Tax collection and application of Tax Treaties
- 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
Elimination of Double Taxation arising due to conflicting tax laws of two countries
- Article 23 – Methods of Elimination of Double Taxation – Exemption Method and Credit Method
Royalty and Transfer Pricing part of International Taxation Course
- Article 12 – Royalties and Fees for Technical Services
- Article 9 – Associated Enterprises
- Introduction and Basics of Transfer Pricing
Electronic Commerce & Cross – Border M&A Taxation
- Electronic Commerce & Cross – Border M&A Taxation
Multilateral Instrument
- Multilateral Instrument
Part- 15 – India Section
- TDS on Payments to Non Resident
- Investment into India from Singapore – This aspect of our course (not generally covered in international taxation courses online) is to understand how to structure investment into a particular country. As a Model case- India Singapore investment have been considered in this example.
- Investment into India from USA – – This aspect of our course (not generally covered in international taxation courses online) is to understand how to structure investment into a particular country. As a Model case- India USA investment have been considered in this example.
About Instructor
- Arinjay is a Chartered Accountant with more than 20 years of post qualification experience. Prior to setting up his own practice in October 2014, he worked as Director, in the M & A Tax division at KPMG in India.
- Presently, he is running his boutique tax and regulatory advisory firm wherein he is advising several MNC who are looking at setting their India operations/acquisition of companies in India, with key clientele in Solar power sector, IT& ITES, manufacturing, e-commerce etc.
- In the past, he has worked on several clients from US, Germany, Singapore, Netherlands and UK in respect of setting up their Indian operations and acquisitions of various business in India. Additionally, he has worked with some of the biggest Indian corporate houses for tax advisory work in connection with their corporate group structures, outbound acquisitions, family settlements, succession planning and regular tax advise.
- The experience also include work in various transactions spanning across solar power, technology startups, pharmaceuticals, automobile manufacturing, online e-commerce companies, logistics, manufacturing, solar power, trading companies, financial services, social networking, telecommunication, beverage and bottling and others.
