International Taxation Case Studies

International Taxation Case Studies –  Transfer Pricing and Non Resident Taxation – by CA Arinjay Jain

International Taxation Case Studies, which can be accessed from the links below, are in respect of certain practical situations, that arise during the course of conducting international business. The case studies have been prepared keeping in mind, the existing provisions of international taxation. However, one should note that different treaties may contain different provisions, wherein a different conclusion may be applicable . Therefore, the learners are advised to refer to the revenant Tax Treaty and DTAA, to identify the differences and accordingly arrive at the conclusions.

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• Case Study 1 – Transfer Pricing – Applicability of Base Erosion Concepts 
• Case Study 2 –Whether two Enterprise are Associated Enterprise
• Case Study 3 –Transfer Pricing Penalties India
• Case Study 4 –Secondary Adjustment Transfer Pricing
• Case Study 5 – Cost Plus Method Transfer Pricing
• Case Study 6 – Advance Pricing Agreement Transfer Pricing
• Case Study 7 – Notified Jurisdictional Area Transfer Pricing
• Case Study 8 – Applicability of Transfer Pricing and Base Erosion
• Case Study 9 – Income deemed to accrue or arise in India
• Case Study 10 – Presumptive taxation Transfer Pricing
• Case Study 11 – Adjustment and Scope of Assessment – Advance Pricing Agreement
• Case Study 12 – Interest paid by a Foreign Bank Branch to overseas HO and other Branch – Non Resident Taxation
• Case Study 13 – NRI returning to India and continuing to have overseas income
• Case Study 14 – Taxation of Non-resident sportsperson
• Case Study 15 – Computing value of Assets for application of POEM Test
• Case Study 16 – Power to hold that POEM of Non resident is in India
• Case Study 17 – Salary earned in India and Article 15 short stay exemption
• Case Study 18 – Company engaged in operations of Aircraft
• Case Study 19 – Corporate restructuring overseas – Non Resident Taxation

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