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M.A. (International Taxation)

 

IV Semester - Personal Contact Programme (2022-23)

 

Programme Schedule (Online)

Kindly Note: Webex Meeting links to join online class as per the below schedule has been emailed to you along with Meeting link, Meeting number & Password.  The recorded Video links & PPTs will be uploaded on this page within 10 days after the closure of the classes.

 

Kindly Note: Password to access Video Links at Vimeo is - nalsar123

29 th April Saturday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m. (Paper 2.4.13) Methods for elimination of double taxation Exemption Method and Credit Method Operation and effects of the methods Shweta Ajmera
  Click here
Click here
      
      
      
      
30 th April Sunday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m. (Paper 2.4.14) Concept of ‘information gathering measures’- FATCA Divyasha MathurClick here 
      
      
      
      
6-5-2023 Saturday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m. (Paper 2.4.14) 2019 Hague Convention on the Recognition and Enforcement of Foreign Judgements in Civil and Commercial Matters Divyasha Mathur
  Click here
 
      
      
      
214:30-16:30(Paper 2.4.15) Mutual Agreement ProcedureIpsita Agarwalla
  Click here
Click here
7-5-2023 Sunday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m.(Paper 2.4.15) Pillar 1rules GLOBE rulesMeyyappan Naggappan
  Click here
 
      
      
      
214:30-16:30(Paper 2.4.16) Climate change, green financing, taxationSuranjali Tandon
  Click here
 
13-5-2023 Saturday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m. (Paper 2.4.15) Concept of Most Favoured Nation Clause Arijit Ghosh
  Click here
 
      
      
      
      

III Semester - Personal Contact Programme (2022-23)

 

Programme Schedule (Online)

Kindly Note: Webex Meeting links to join online class as per the below schedule has been emailed to you along with Meeting link, Meeting number & Password.  The recorded Video links & PPTs will be uploaded on this page within 10 days after the closure of the classes.

 

Kindly Note: Password to access Video Links at Vimeo is - nalsar123

DAY 1 - 08-10-2022, Saturday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m.2.3.9Income from Equity and Debt Investment
Dividend Income (definition, characterisation, allocation rule) 		Ms.BhavyaGoyal Click here  Click here
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m.2.3.9Income from Equity and Debt Investment
Beneficial Owners of dividend 		Lakshmana Kumar Devara Click here  Click here
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m.    
 4.00 - 4.15 p.m.Break   
44.15 - 6.15 p.m.2.3.9Income from Equity and Debt Investment
Scope and accrual of interest, definition and allocation rule 		Prerna Peshori Click here  Click here
DAY 2 - 09-10-2022, Sunday
S.No.SessionTopicResource PersonVideo LinkPPTs
      
      
44.15 - 6.15 p.m.2.3.10 Royalties and FTS
Definition of Royalties and allocation rules under DTAAs 		CA Dipna Agte Click here  
DAY 3 - 10-10-2022, Monday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m.2.3.10 Royalties and FTS
Royalty and payment for software, Royalty and broadcasting services 		Mr. Arijit Ghosh Click here  
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m.    
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m.2.3.10 Royalties and FTS
Arm’s length rule for royalties (Art.12, paragraph 4) Royalty income under Sec. 9(1)(vi)- Definition of Royalties under the Income-tax Act, 1961 		Ms. Bhavya Goyal Click here  Click here
 4.00 - 4.15 p.m.Break   
44.15 - 6.15 p.m.2.3.10 Royalties and FTS
Fees for technical service and make available clause 		Prerna Peshori Click here  Click here
DAY 4 - 11-10-2022, Tuesday
S.No.SessionTopicResource PersonVideo LinkPPTs
      
      
211.15 - 1.15 p.m.2.3.10 Royalties and FTS
Income from Fees for Technical Services under Sec. 9(1)(vii)- Definition of Fees for Technical Services under the Income-tax Act, 1961- Withholding tax on FTS and Royalty under Sec. 194J 		Vansh Vermani Click here Click here
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m.    
 4.00 - 4.15 p.m.Break   
44.15 - 6.15 p.m.2.3.11.Taxation of Digital Economy
BEPS Action Plan 1 Characterisation of income, Nexus with the tax jurisdiction, Attribution of value to the data 		K. Prasanna Click here  Click here
 
DAY 5 - 13-10-2022, Thursday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m.2.3.12 Tax Avoidance
Indian Jurisprudence and Comparative Jurisprudence on Tax Avoidance 		Ipsita Click here   Click here
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m.2.3.12 Tax Avoidance
GAAR and Principal Purpose Test 		K. PrasannaClick here  Click here
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m.    
 4.00 - 4.15 p.m.Break   
44.15 - 6.15 p.m.2.3.12 Tax Avoidance
Global Intangible Low-taxed Income (GILTI) regime of the USA 		Lakshmana Kumar Devara Click here  Click here
DAY 6 - 14-10-2022, Friday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m.2.3.12 Tax Avoidance
Indo-Mauritius, Indo-Singapore, Indo-Cyprus DTAA 		Lakshmana Kumar Devara Click here   Click here
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m.2.3.12 Tax Avoidance
Issues and controversies on Withholding tax on foreign payments in India (Sec. 192, 195, 197, 194C, 194J) 		VanshVermani Click here Click here
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m.    
 4.00 - 4.15 p.m.Break   
44.15 - 6.15 p.m.    
DAY 7 - 16-10-2022, Sunday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m.2.3.9 Income from Equity and Debt Investment
Taxation of Dividend and Interest under domestic law 		Raghav Bajaj Click here   Click here
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m.2.3.10 Royalties and FTS
FTS and Business profits, turnkey contracts and secondment agreement
Lakshmana Kumar Devara  
 Click here  Click here
DAY  8 - 12-11-2022, Saturday
S.No.SessionTopicResource PersonVideo LinkPPTs
      
      
32.00 - 4.00 p.m.2.3.11.Taxation of Digital Economy
Digital Service Tax in UK and Australia and other unilateral measures 		Nupur Jalan Click here  
 4.00 - 4.15 p.m.Break   
44.15 - 6.15 p.m.2.3.11.Taxation of Digital Economy
USTR Sec. 301 Digital Tax Investigations 		Nupur Jalan Click here  

M.A. (International Taxation)

 

II Semester - Personal Contact Programme (2021-22)

 

Programme Schedule (Online)

Kindly Note: Webex Meeting links to join online class as per the below schedule has been emailed to you along with Meeting link, Meeting number & Password.  The recorded Video links & PPTs will be uploaded on this page within 10 days after the closure of the classes.

 

Kindly Note: Password to access Video Links at Vimeo is - nalsar123

DAY 1 - 23-4-2022, Saturday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m.1.2.5. Permanent Establishment
Overview of PE Article and its relevance, Fixed Place PE 		Ms. Prerna Peshori Click Here  
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m.1.2.5. Permanent Establishment
Construction and Service PE 		Ms. Ananya Kapoor Click here Click here
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m.1.2.5. Permanent Establishment
Agency PE 		Ms. Shreya Rao Click here Click here
 4.00 - 4.15 p.m.Break   
44.15 - 6.15 p.m.1.2.5. Permanent Establishment
Exclusions from PE- Exceptions for preparatory or auxiliary activities 		Mr.Lakshaman Devara Click here Click here
DAY 2 - 24-4-2022, Sunday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m.1.2.5. Permanent Establishment
PE in different Model DTAA and BEPS Action Plan 		Mr.Lakshaman Devara Click here  
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m.1.2.5. Permanent Establishment
Virtual PE 		Ms. Ananya Kapoor Click here Click here
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m.1.2.5. Permanent Establishment
Business Connection 		Ms. Ananya Kapoor Click here Click here
 4.00 - 4.15 p.m.Break   
44.15 - 6.15 p.m.1.2.5. Permanent Establishment
Taxation of PE in India/Independent Personal service 		Mr.Lakshaman Devara Click here Click here
DAY 3 - 25-4-2022, Monday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m.1.2.6. Business Profits and Associated Enterprises
Business Profits and PE – Scope of profits and allocation rule, Qualifications of profit 		Ms. Bijal Ajinkya Click here  
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m.1.2.6. Business Profits and Associated Enterprises
Art.7 and domestic CFC Rules 		Ms.Divyasha Mathur Click here Click here
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m.1.2.6. Business Profits and Associated Enterprises
Attribution rule for business profits (Art. 7, paragraph 2) 		Mr. Raghav Bajaj Click here  
 4.00 - 4.15 p.m.Break   
44.15 - 6.15 p.m.1.2.6. Business Profits and Associated Enterprises
Business Profits and Force of Attraction 		Mr.Lakshaman Devara Click here Click here
DAY 4 - 26-4-2022, Tuesday
S.No.SessionTopicResource PersonVideo LinkPPTs
12.00 - 4.00 p.m.1.2.6. Business Profits and Associated Enterprises
Associate Enterprise and Arm’s length concept (Art. 9, paragraph 1), Applications of Art. 9 based on domestic laws (to be announced) 		Mr. Lakshaman Devara and Mr. Kranthi Click here  
 4.00 - 4.15 p.m.Break   
24.15 - 6.15 p.m.1.2.6. Business Profits and Associated Enterprises Concept of Transfer Pricing- Definitions- Transfer Pricing as Arm’s length concept  Mr. Lakshaman Devara and Mr. Kranthi Click here  
DAY 5 - 27-4-2022, Wednesday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m. 1.2.7. Transfer Pricing And Allocation Of Business Profits
Arm’s length rule for interest and royalties-Arm’s length adjustments (Art. 9, paragraph 2) 		Ms.Bhavya Bansal Goyal Click here  
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m. 1.2.7. Transfer Pricing And Allocation Of Business Profits
Primary adjustments, Secondary adjustment, Safe Harbour Rules 		Ms.Bhavya Bansal Goyal Click here  
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m. 1.2.7. Transfer Pricing And Allocation Of Business Profits
Advance pricing agreements, Allocation controversy formulary apportionment 		Mr. Jimmy Bhatt Click here  
 4.00 - 4.15 p.m.Break   
44.15 - 6.15 p.m. 1.2.7. Transfer Pricing And Allocation Of Business Profits
Methods of TP 		Ms. Prerna Peshori Click here  
DAY 6 - 28-4-2022, Thursday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m. 1.2.7. Transfer Pricing And Allocation Of Business Profits
Role of Transfer Pricing Rules in business profit allocation 		Mr.Lakshaman Devara and Mr. Kranthi Click here  
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m. 1.2.7. Transfer Pricing And Allocation Of Business Profits
Unitary Approach, Formulary Apportionment, Thin Capitalisation Rules 		Ms.Divyasha Click here  
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m. 1.2.8. Income From Immovable Property And Capital Gains
Income from Immovable Property 		Mr.Lakshaman Devara Click here  
 4.00 - 4.15 p.m.Break   
44.15 - 6.15 p.m.1.2.8. Income From Immovable Property And Capital Gains
Cross border deals- Outbound transfer of an asset from a PE- Alienation of shares 		Mr.Lakshaman Devara Click here  
DAY 7 - 29-4-2022, Friday
S.No.SessionTopicResource PersonVideo LinkPPTs
19:00 - 11.00 a.m.1.2.8. Income From Immovable Property And Capital Gains
Beneficial owner of capital gains 		Mr.Afaan Arshad, Mr.Arijit Ghosh Click here  
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m. 1.2.8. Income From Immovable Property And Capital Gains
1.2.8. Income From Immovable Property And Capital Gains 		Mr. Afaan Arshad, Mr. Arijit Ghosh Click here  
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m. 1.2.8. Income From Immovable Property And Capital Gains
Sec. 9 under Income-tax Act, 1961, Definition of Capital Asset and Transfer under Income-tax Act, 1961- the Vodafone and Cairn controversy 		Ms. Prerna Peshori Click here  
 
      
      
      
      

I Semester - Personal Contact Programme (2021-22)

 

Programme Schedule (Online)

Kindly Note: Webex Meeting links to join online class as per the below schedule has been emailed to you along with Meeting link, Meeting number & Password.  The recorded Video links & PPTs will be uploaded on this page within 10 days after the closure of the classes.

 

Kindly Note: Password to access Video Links at Vimeo is - nalsar123

DAY 1 - 3-12-2021, Friday
S.No.SessionTopic Resource Person Video Link PPTs
1 9:30 to 11:00 Introduction/Orientation Dr. NehaPathakji
Course Coordinator 		Click here  
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m. Paper I Understanding International Tax Treaties and its implications on Domestic Tax Laws
Status of international tax conventions and treaties under the Constitution 		Dr. NehaPathakji Click here Click here
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m. Paper I Understanding International Tax Treaties and its implications on Domestic Tax Laws
Extra-territorial Operations of Indian Income-tax Act, 1961, Treaty Override 		Mr.GauravSinghal
Chartered Accountant 		Click here  
 4.00 - 4.15 p.m.Tea Break   
44.30 - 6.30 p.m. Paper I Understanding International Tax Treaties and its implications on Domestic Tax Laws
Domestic Tax Laws in interaction with DTAAs 		Prof. Nigam Nuggehalli (Registrar, NLSUI (Bangalore) Click here  
DAY 2 - 4-12-2021, Saturday
S.No.SessionTopicResource Person Video Link PPTs
19:00-11.00 a.m. Paper I Understanding International Tax Treaties and its implications on Domestic Tax Laws
History of International Tax Treaty- Scope, structure and purposes of tax treaties 		Mr.Raghav Bajaj
Principle Associate (Khaitan& Co.) 		Click here Click here
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m.Paper II - Interpretation of Tax Treaty
Principles of Interpretation of Fiscal Laws 		Prof. AmitaDhanda (NALSAR) Click here Click here
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m.Paper II - Interpretation of Tax Treaty
International Law (overview) 		Prof. Rahul Mohanty (NALSAR) Click here Click here
 4.00 - 4.15 p.m.Tea Break   
44.30 - 6.30 p.m.Paper II - Interpretation of Tax Treaty
Vienna Convention on the law of treaties 		Ms.PrernaPeshori Chartered Accountant and Author Click here Click here
DAY 3 - 5-12-2021, Sunday
S.No.SessionTopicResource Person Video Link PPTs
19:00-11.00 a.m.Paper II - Interpretation of Tax Treaty
Role of Modern Commentaries in interpretation 		Ms. BijalAjinkya Partner, Khaitan& Co. Click here Click here
 11.00 – 11.15 a.m.Tea Break   
211.30 - 1.30 p.m.Paper III - Scope of Tax Treaties
Overview of OECD BEPS Action Plans-Multilateral Instruments (MLIs)- Synthesised Treaty Text 		Prof. Ashrita Prasad Click here

Click here

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Click here

 1.15 – 2.00 p.m.Lunch Break   
32.00 - 3.45 p.m.Paper III - Scope of Tax Treaties
Unified Framework Pillar 1 and 2 		Mr.MukeshButani, Partner, BMR Legal Click here Click here
 4.00 - 4.15 p.m.Tea Break   
44.30 - 6.30 p.m.Paper III - Scope of Tax Treaties
Problematising international taxation Basic distinction in three models- Global North-south divide 		Prof. NehaPathakji Click here Click here
DAY 4 - 6-12-2021, Monday
S.No.SessionTopicResource Person Video Link PPTs
19:00-11.00 a.m.Paper III - Scope of Tax Treaties
Source and residence base of taxation- under domestic law and tax treaties- economic allegiance theory, fiscal contract 		Ms. DakshaBaxi Partner, Sri Solutions Click here Click here
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m.Paper III - Scope of Tax Treaties
Definitions in Tax treaties and fiscally transparent entities 		Mr. Rajesh Simhan, Partner Anagram Click here  
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m.Paper III - Scope of Tax Treaties
Paper III - Scope of Tax Treaties 		Mr. HarshalBhuta Chartered Accountant and Author Click here Click here
 4.00 - 4.15 p.m.Tea Break   
44.30 - 6.30 p.m.Paper III - Scope of Tax Treaties
Issue with taxes outside the scope of tax treaties (Equalisation levy, DDT, Surcharge, cess, controversies) 		Prof. SuranjaliTandon (NIPFP) Click here Click here
DAY 5 - 7-12-2021, Tuesday
S.No.SessionTopicResource Person Video Link PPTs
19:00-11.00 a.m.Paper IV - Residence for Treaty Purposes
Residence of individuals- Tie Breaker rules for individuals- Determination of residential status in gig economy 		Ms. DakshaBaxi Partner, Sri Solutions Click here Click here
 11.00 – 11.15 a.m.Tea Break   
211.15 - 1.15 p.m.Paper IV - Residence for Treaty Purposes
Concept of ‘Place of Effective Management’ and ‘management and control’ concepts 		Prof. NehaPathakji (NALSAR) Click here Click here
 1.15 – 2.00 p.m.Lunch Break   
32.00 - 4.00 p.m.Paper IV - Residence for Treaty Purposes
Brief introduction to the Case-by-case approach under Mutual Agreement Procedure (MAP) 		Dr. SriramGovind Advisor on MAP at OECD Click here Click here
 4.00 - 4.15 p.m.Tea Break   
44.30 - 6.30 p.m.Paper IV - Residence for Treaty Purposes
Moving Beyond Physical Residency 		Mr. Meyyappan Nagappan, International Tax Practice (Nishith Desai Associates) Click here  

Director (Officiating)

Professor Srikrishna Deva Rao, Vice-Chancellor,
NALSAR University of Law
Ph : +91 40 23498102
Email : [email protected]

Administrative Contact

Ms. B. Nagalakshmi
Assistant Registrar
Ph : +91 40 23498402 / 404 ;  Fax: +91 40 23498403
Email : [email protected] 
Mobile : 70755 89600

Postal Address

Directorate of Distance Education
NALSAR University of Law
Justice City, Shameerpet, Medchal District,
Hyderabad - 500101, Telangana, India

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