International Taxation Course (DTAA) 2023

International Taxation Course Outline

International Taxation Course by CA Arinjay Jain is a decade old course in international taxation available online, that deals with the interpretation of tax Treaties, Global Minimum Tax, and other international tax matters, supplemented with several examples from OECD Model Tax Commentary. This course has been successfully delivered to Corporates (Industry and Big Four) and Individuals, both offline and online , where over 10,000 participants have attended the Course to grow their career .

International Taxation Courses (Recording 2022) – Interpretation of Tax Treaties (DTAA) – Tax Beyond Boundaries by CA Arinjay Jain

#internationaltax, #internationaltaxcourse

TypeRecorded Lectures (2022)
Course Duration20-25 Hrs
LanguageEnglish
Price

Rs. 14999

Validity1 Year
Course MaterialPresentations, Case Studies, and Practical Issues on International Tax
CertificateCertificate of Completion

Learning Outcomes

This International Tax online course imparts knowledge on various principles of International Taxation, which are applicable equally across countries,  based on the OECD Model Tax Convention and its interpretation. The content would assist learners in shaping their careers in the International Tax Domain.

Who should take this Course?

This course has been designed from a global perspective based on the OECD Model Tax Convention and its Commentary. Since the principle of international taxation are uniform across the globe (subject to specific changes in the Treaty), the course shall be
useful for; –

  • Lawyers, Chartered Accountant, CPA, who are working in industry or Consulting and dealing with International Taxation matters
  • Tax Accountants in Practice who wish to create practice in the International Tax 
  • Chartered Accountants in Job , to increase their knowledge and achieve greater goals
  • CA Students and Fresher CAs who wish to learn concepts of International Taxation
  • Students pursuing the following courses (The entire curriculum not covered) : –
    • Advance Diploma in International Taxation
    • Diploma in International Tax

International Tax Course Content

  •  Introduction and Basic Concepts of Tax Treaty
  • What is Tax Treaty and Various Tax Treaty Models
  • Various Treaty Model – OECD, UN and US Model
  • Objective of tax treaty
  • Content and General Provision applicable to Tax Treaty
  • Principle and Approach to Interpret tax treaty
  • Tools to interpret tax treaty
  • Purpose of Model Tax Commentaries
  • Different views on Taxation of Two contracting States
  • Article 2 – Taxes – Overview of Article 2 in Tax Treaties
  • Relevance of Article 2 – New Taxes, Additional taxes and other aspects
  • Article 2 (1) – Taxes covered under Treaties
  • Article 2 (2) – Meaning of Taxes for OECD Model
  • Article 2 (3) – Existing Taxes covered under Treaty
  • Article 2 (4) – Additional Future Tax
  • Article 4 – Overview of Concept of “Residence”
  • Importance of Concept of Residence in Tax Treaties
  • Structure of Article – Resident
  • Article – 4(1) of OECD Model – Who is Resident ?
  • Article 4 – Categories of Resident
  • Sovereign Wealth funds – Residence and Exemption from Tax
  • Who is a “Person” under Tax Treaty ?
  • Concept of “Liable to tax therein”
  • Taxation of Partnership Firms – Are they Liable to tax?
  • Taxation of Charitable Trusts – Are they “Liable to tax” ?
  • Article – Tie breaker Rule for an individual
  • Permanent home – What constitutes Permanent Home to determine residence ?
  • Centre of vital interest – Importance in Determination of Residence
  • Habitual abode – When does it decided residence ?
  • Nationality – When does it decide residence ?
  • Mutual Agreement – Determination of Residence by Competent Authority
  • Article – 4(3) of OECD Model – Tie breaker other than an Individual
  • When would a Company can be taxed in two state ?
  • Place of Effective Management Concept
  •  
  • Overview of Article 5 – Permanent Establishment
  • When can a PE arise in Source State – Office, Site or an Agent ?
  • How a Foreign Company can operate in Source State
  • Importance of PE Concept
  • Article 5 of the OECD Model – Clauses
  • PE – Other Important Aspects
  • Article 5(1) – When does a Fixed Place PE arise under DTAA ?
  • Key Characteristics of Fixed Place PE
  • Leased Immovable Property and PE
  • Place of Business – Examples
  • Article 5 (2) – Specific Places included in Fixed Place PE
  • Article 5(3) – Building Site, Construction or Installaton Project
  • Construction PE – When does it arise ?
  • Key Characteristic of Construction PE
  • Activities Resulting in Construction PE
  • Installation PE – Activities Resulting in Installation PE
  • 12 Month Test – Aspects , Computation and Anti Abuse Provision
  • Construction PE – Connected Activities
  • Case Study – Fiscally Transparent Partnership
  • Article 5(4) – Specific Activities Exempted from Constituting a PE
  • Criterion of Auxiliary or Preparatory
  • Article 5(4)(a) – Facilities for Storage etc
  • Article 5(4)(b) – Maintenance of a stock of goods or merchandise
  • Article 5(4)(c) – Maintenance of goods – Processing
  • Article 5(4)(d) – Purchasing Goods/ Merchandise for the Enterprise
  • Article 5(4)(d) – Collecting Information for the Enterprise
  • Places constituting preparatory work activities
  • Article 5 (4.1) – Office constituting Closely related Co PE
  • Article 5(5)- Dependent Agent
  • Article 5(5) – Dependent Agent PE
  • Dependent Agent PE – Key Characteristics
  • Role of Agent in the Contract
  • Key Characteristics of the dependent agent PE
  • Case study – Conclusion of Contract
  • Article 5 (6)- Independent Agent
  • Article 5 (6)- Independent Agent not constituting a PE
  • Key Criterion of an Independent Agent
  • Article 5(7) – Subsidiary Permanent Establishment
  • Case Study – Holding Subsidiary Relationship
  • Article 5 (8) – Related Enterprise
  •  
  • Article 6 – Income From Immovable Property​ – Key aspect and income covered
  • Article 6(1) – Right Of Source State To Tax Income From Immovable Property​
  • Article 6(2) – Meaning Of Immovable Property​
  • Article 6(3) – Nature Of Income Covered ​
  • Article 6(4) – Immovable Property Of Enterprise ​
  • Method of Computation Of Income In Source State​
  • Case Studies (1-3) on Article 6 – Income From Letting And Subletting​

 

  • Overview of Article 7 Business Profits
  • Relevance of Article 7 – Business Profits
  • Structure of Article 7 – Business Profits
  • Article 7(1) – Taxing Rights of Contracting State
  • Characteristics of Article 7(1)​
  • PE Should be in Source State
  • What is Taxable under Article 7
  • Article 7(2) – Determination of Profits of a PE
  • Characteristics of Article 7(2)​
  • ​Basis of Allocating Profits
  • How to Ascertain Profits of a PE
  • Deduction of Expenses – Rules violating Treaty?
  • Article 7(3) – Deduction and Expenses
  • Adjustment By State of Residence or State of Source
  • Article 7(4) – Income Dealt with in other Article of Treaty
  • Article 8 – International Shipping And International Air Transport​
  • Article – 8(1) – Exclusive Right of State of Residence To Tax Profits​
  • Meaning Of “International Traffic” – Article 3(1)(e)​
  • Article 8(1) – Alternative – Tax based on Place Of Effective Management​
  • ​Specific Income which are Taxable Under Article 8​
  • What is Inland Waterways Transport​ and its relevance for Article 8
  • Permanent Establishment impact on Article 8​
  • Article 8(2) – Profits From Pool, Joint Business Agreements and international operating agency​

 

  • Article 9 – Associated Enterprises – Objective and Guidelines
  • Article 9(1) – Adjustment to Taxable Profits between Associated Enterprises
  • Examples of Direct or Indirect Participation
  • Thin Capitalization and Application of Arm’s Length Principle
  • Control and Application of Arm’s Length Principle
  • Article 9(2) – Corresponding Adjustments
  • Secondary Adjustment – Not covered under para 2
  • Overview, Meaning and Tax aspect of Dividend
  • Article 10(1) – Right of State of residence to Tax Dividend
  • What is included within the meaning of Dividend ?
  • What is excluded from the meaning of Dividend ?
  • Article 10(2) – Right of Source State to Tax Dividend
  • Beneficial ownership of Dividend – Meaning and case study
  • Third Party Beneficial Owners of Dividend
  • Beneficial ownership and Test of beneficial ownership
  • Article 10(3) – Meaning of Dividend
  • Article 10(4) – Taxation of Dividend Connected to PE or Fixed base
  • Article 10(5) – Right to tax dividend declared by Foreign Co. From income from Source State
  • Article 11 – Interest – Overview of Article 11
  • Learning Aspects of Article 11 – Interest
  • Interest taxation – Important Issues
  • Article 11 (1) – Right of State of Residence to Tax Interest
  • Case Study – 1 – Interest Taxed on Payment Basis
  • Case Study 2 – Interest From Third State Person
  • Case Study 3 – Interest Attributable to PE in Third State
  • Deduction of interest based on Residence of Recipient of Interest
  • Article 11 (2) – Right of Source State to Tax Interest
  • Who is beneficial owner of interest ?
  • Case study – Third State beneficial owner of interest
  • Third Party Beneficial Ownership – Examples and Cases
  • Disadvantage of Gross Taxation – Example – Banks
  • Case Study – Gross WHT and impact on International Trade
  • Interest Exemption – Other Contracting State is Recipient
  • Interest Exemption – Contracting State is Payor
  • Interest Exemption – Export Financing Agencies and Programmes
  • Interest Exemption – Interest paid to financial institutions
  • Interest Exemption – Credit Sales and interest on Delayed payment
  • Interest Exemption – Tax Exempt Entities
  • Article 11(3) – What is regarded as Interest ?
  • Article 11(3) – Issues for Consideration
  • Whether Premium/ Discount/ Profit on Instrument amount to Interest ?
  • Penalty charges for Late Payment – Not Interest
  • Article 11 (4) – Interest and PE in Source State
  • PE Situation – Interest Borne by PE
  • Article 11 (5) – When Shall Interest Arise in a Contracting State
  • Case Study – 4 – Interest Borne by PE in other Contracting State
  • Case Study – 5 – Interest Borne by PE in Third Contracting State
  • Article 11 (6) – Excess Interest Payment to Related Party
  • Case Study – 6 – Excess Interest Payment to Related Party
  • Special relationship for disallowance of Excess Interest Payment to Related Party
  • Computation of Excess Interest Payment to Related Party
  • Article 12 – Taxation of Royalties​
  • Key Learning Points to be learnt about taxation of Royalties
  • Which Country has the Right to Tax Royalty Income ? ​
  • Article 12 (1) – Right of the State of Residence to tax Royalty​
  • Cases Study on Royalty Arising within a Contracting State – Article 12(1)​
  • PE Situation – Royalty Attributable To Third State PE
  • Beneficial Owner – Concept And Issues​
  • Open Issues and important aspects of Article 12(1)​
  • Article 12 (2) – Meaning of Royalties ​
  • What is included within Royalties – Examples ?
  • Some Issues In Article 12 Payments – Whether Royalties ? ​
  • Article 12 (3) – Taxation of Royalties when a Permanent Establishment​ exists in Source State
  • Key Questions to understand Application of Article 12(3)​
  • Meaning of Effectively Connected ​
  • Article 12 (4) –Excess Payment due to Special Relationship between Payor and Payee​

 

  • Article 13 Capital Gains – Key Aspects and Meaning of Capital Assets ?
  • Article 13(1) – Capital Gains Arising from Alienation of Immovable Property
  • Meaning of Alienation of property for Capital Gains
  • Meaning of “capital gains” ?
  • Key issues in Article 13(1)
  • Article 13(2) OECD Model Convention – Movable Property of PE Business
  • Article 13(2) – Capital Gains on Sale Movable Property of PE
  • Meaning of Movable Property ?
  • “Tax on Gains from Sale of Capital Asset after cessation of PE “
  • “Case Study – Transfer of Movable and Immovable Property “
  • Article 13(3) – Capital Gains from Sale of Ships or Aircrafts operated in International Traffic
  • Article 13(4) – Capital Gains Arising From Alienation of Shares of Real Estate Company
  • Case Study 1 – Value from Immovable Property
  • Case Study 2 – Less than 50% value from IP
  • Case Study 3- Value from IP – Comprehensive
  • Article 13(5) – Alienation of any Other Property
  • Assets Whose Transfer Could Be Covered Under Residuary Clause
  • Factors Not Considered To Be Relevant While Applying Article 13(5)
  • Computation of Income in Source State

 

  • Article 15 (1) – Income from Employment
  • Key issues in Article 15
  • Salaries, Wages & Other Similar Remuneration – Meaning
  • Some Payments Covered Under Article 15 ?
  • What is Place of Exercise of Employment
  • Taxation of Bonus For past Services
  • Article 15 (2) – Short Stay Exemption
  • Meaning of certain terms used in Article 15(2)
  • Article 15 (3) – Remuneration of Crews of Ships or Aircraft

 

  • Overview of Article 16 – Directors Fees
  • Meaning of director’s fees and other similar payments
  • Case Study – Director in dual capacity
  • Overview of Article 17 – Entertainers and Sportspersons
  • Article – 17(1) – Right of Source State to Tax income
  • What is covered under Article 17 ?
  • What are Personal Activities of Athletes and Sportsperson ?
  • What is covered under Article 17?
  • Who is an Entertainer ?
  • Who is a Sportsperson ?
  • Taxation of Combined income ?
  • Key Income taxable under Article 17(1) and Related issues
  • Article 17(2) – Income Accrues to Another Person
  • Article 23A & 23B – Methods for elimination of Double Taxation
  • Applicability of Article 23
  • Types of relief from Double Taxation
  • Exemption Method – Article 23A(1) – Obligation of state of Residence
  • Article 23A(2) – Dividend and Interest Income – Tax credit
  • Article 23A(3) – Exemption with progression Method
  • Article 23A(4) – Limitation on exemption of income
  • Article 23B(1) – Credit Method – Credit for taxes paid in source state
  • Tax Sparing
  • Underlying Credit
  • Article 23B(2) – Exempt income considered for tax rate
  • Article 24 – Non – Discrimination under Tax Treaties
  • Article 24(1) – Non Discrimination based on Nationality
  • Article 24(2)- Non Discrimination in case of Stateless person
  • Article 24(3)- Discrimination for taxation of Permanent Establishment
  • Article 24(4)- Non Discrimination for deduction of expenses for Payor when payments to NR
  • Article 24(5) – Non-Discrimination due to Foreign Ownership
  • Non Applicability of Non Discrimination Provision – Article 26(5)
  • Article 24(6) – Taxes covered under Non-Discrimination
  • Article 25 – Mutual Agreement Procedure
  • Mutual Agreement Procedure – Meaning
  • Applicability of MAP on various article
  • Article 25(1) – Applicability of MAP
  • When can MAP be invoked by a Tax Payer ?
  • Article 25(2) – Action of competent authority to whom MAP application has been filed
  • Article 25(3) – Consultation by authorities on issues arising out of MAP
  • Article 25(4)- Rules for consultation between authorities on issues arising out of MAP
  • Article 25(5) – Can a tax payer invoke “Arbitration”. If issues are not decided under MAP ?

 

  • Article 26 – Exchange of information
  • Article 26(1) – Obligation to exchange information on Contracting States’
  • Nature of requested information
  • Article 26(2) – Use and secrecy of information obtained under Exchange of Information
  • Article 26(3)- Limitation on obligation of requested state to provide information requested under Article 26
  • Article 26(4) – Use of information by Requested State not necessary
  • Article 26(5) – Request of information available with Banks etc under Article 26

 

  • Scope of Article 27 – Assistance in Collection of Taxes​
  • Article 27(1)- Contracting States​ – Obligations To Lend Assistance ​
  • Article 27(2)- Meaning of Revenue Claim that can be enforced ​
  • Article 27(3)- Request for Assistance​
  • Article 27(4) – Measures Of Conservancy ​
  • Article 27(5)- Priority Of Revenue Claim ​
  • Article 27(6)- Proceeding Before Courts ​
  • Article 27(7)- Revenue Claim Ceases To Exist​
  • Article 27(8) – Limitation On Obligation
  • Article 28 – Members of Diplomatic Missions and Consular Posts
  • Article 29 – Entitlement of Tax Treaty Benefits
  • Article 29(1) – Restriction to Tax Treaty Avail Benefits
  • Article 29(2) – Qualified Persons eligible to avail Tax Benefits
  • Article 29(3)- Treaty Benefits To Resident Engaged In Active Conduct Of Business
  • Article 29(4)- Ownership By Person Entitled To Benefits
  • Article 29(5)- Headquarters Company
  • Article 29(6) – Discretionary Relief
  • Article 29(7) – Definitions
  • Article 29(8)- Permanent Establishment
  • Article 29(9)- Underlying Principles

Article 30 – Territorial Extension

  • Article 31 – Entry into Force
  • Article 31(1)- Ratification
  • Article 31(2) – Enter into Force
  • Entry into force and date when convention shall take effect

Article 32 – Termination

  • What is Global Minimum Tax​ ?
  • Developments on GMT in international front
  • Objectives of Global Minimum Tax and Scope Of Application​ of Global Minimum Tax
  • Key Rules​ under the Global Minimum Tax
  • Income Inclusion Rule – IIR ​of Global Minimum Tax
  • Income Inclusion Rule – Top-Down Approach​
  • Switch Over-Rule​ – Global Minimum Tax
  • Under Taxed Payment Rule – Global Minimum Tax
  • Income Inclusion Rule Vs Under Taxed Payment Rule
  • Example On Global Minimum Tax​ and Assumptions
  • Example 1 – UPE Has Implemented IIR
  • Example 2 – UPE Has Not Implemented IIR​
  • Example 3 – Comprehensive Example 1​
  • Example 4 – Comprehensive Example 2​
  • Example 5​ – Comprehensive Example 3
  • Impact of GMT on Low-Tax ​Countries
  • Introduction to International Law and Double Tax Treaty
  • Jurisdiction of State to tax and types of jurisdiction
  • Tax under International Law and concept of customary law
  • Importance of Source and Residence Jurisdiction
  • International Court of Justice (ICJ)-For settling disputes
  • Overview of International Tax Regime
  • OECD’s BEPS Project and Action Plan
  • Important Concepts Of International Tax
  • Direct Taxes- Tax on Income , Profit or Gain
  • Types of Income and Tax Rates
  • Indirect and Transaction Taxes
  • Branch Profits, Losses, Income Determination & Group Tax
  • Tax Incentives, Withholding Tax and Tax Sparing
  • Double Tax Relief For Foreign Income
  • Emerging concepts in taxation regime
  • Salary Received by Indian Employee Working for US Co.
  • Taxation & Importance of Salary by Employee
  • Exemption of Salary of an Employee – Short Stay Exemption
  • No. of Days for Short-Stay Exemption of foreign employee
  • Stock Opt. to Foreign Employee-Vesting Period served outside
  • Stock Opt. to Foreign Employee-Period Served in India
  • Series 1 – Article 4 – Residence of DTAA
  • Series 2 – Foreign Investment in India
  • Salary Received by an Indian Employee Working in US Company
  • Interest Received from a US Company by an Indian Individual
  • Dividend Received from a US Company by an Indian Individual
  • Consulting Fees Received from US Co. by an Indian Freelancer
  • Consultancy Fees from a US Company by an Indian Individual

CA Arinjay Jain (Author)

Arinjay is a Chartered Accountant with more than 20 years of post-qualification experience. He worked as Director, in the M&A Tax Division at KPMG in India. Presently, he is advising several MNCs in UAE on Economic Substance Regulations and impact of the UAE Corporate Tax Law on their business and clients across globe on International Tax issues . He is a well recognised Trainer of International Tax and UAE Corporate Tax. The areas of service include the following : – Advise and Compliance relating to International Tax Issues; Advise relating to UAE Corporate Tax Issues; Advise and Compliance relating to UAE Economic Substance Regulations; Advise and Compliance relating to Indian Income Tax Issues; Other connected matters from a Regulatory perspective.

Reviews

FAQs

Our International Taxation Course various topics including Interpretation of tax Treaties, concept of Permanent Establishment, Taxation of royalty, fee for technical services, interest, capital gains and dividend. It also covers topics in the area of BEPS amongst others.

To become an international tax expert or international tax accountant, you can obtain a master’s degree or certificate in international taxation from various universities in Vienna, USA and other countries. Certain organisations also offer distant learning programmes, with an exam based certification.

Yes,  the queries relating to the course shall be addressed. However, we would not support in client service, industry specific matters, which can be sought for under separate consulting agreement

Yes,  all updates  during the period of your subscription , shall be available to you without any further cost.

Yes, existing subscribers who renew subscription at the end of the subscription would be entitled to significant discount on renewals.

International Tax takes the front seat with ever increaseing cross border trade , and movement of capital and people.

International tax is a very promising career, which is both very lucrative, and also provides opportunity to work with leading consultancy organization, and large multinationals  in India and abroad .  Graduates in International taxation can have positions as tax consultant, tax manager, accounting manager, international tax manager, compliance officer   etc. The salaries   vary depending on the education and experience and the people at partner level in Big Four consultancy organisation can earn anywhere between USD 200,000 to USD 500,000, depending on experience and location.

International taxation requires knowledge of international taxation principle which are common universally,  and working knowledge of the domestic tax laws . In addition, one should also have the knowledge of cross border  business that will help you plan taxes, and avoid double taxation.