2 Year M.A. (International Taxation)

 

IV Semester - Personal Contact Programme (2022-2024)

 

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 1-23.03.2024 Saturday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00
	11.00 - 11.30 a.m	Tea Break
2	11:30-13:30	Concept of Most Favoured Nation Clause(Paper 2.4.15)	Mr. Arijit	Click here
	13:30-14:30	Break
3	11:10- 12:10PM	Mutual Agreement Procedure(Paper 2.4.15)	Mr. Afaan	Click here

DAY 2-30.03.2024 Saturday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Investment Agreements and Taxation (Paper 2.4.16)	Ms. Suranjali Tandon	Click here
	11.00 - 11.30 a.m	Tea Break
2	11:30-13:30
	13:30-14:30	Break
3	11:10- 12:10PM

DAY 3-31.03.2024 Sunday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-10:30	Climate change, green financing, Taxation (Paper 2.4.16)	Ms. Suranjali Tandon	Click here
	10.30- 11.30 a.m	Tea Break
2	11:30-13:30	Taxation of VDA(Paper 2.4.16)	Mr. Vibhore Batwara	Click here	Click here
	13:30-14:30	Break
3	11:10- 12:10PM

DAY 4-13.04.2024 Saturday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-10:30	Methods of elimination of double taxation (Paper 2.4.13 )	Mr. Lakshman Devara	Click here	Click here
	10.30- 11.30 a.m	Tea Break
2	11:30-13:30
	13:30-14:30	Break
3	11:10- 12:10PM

DAY 5-20.04.2024 Saturday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-10:30	Globe Rules (Paper 2.4.16 )	Mr. Lakshman Devara	Click here	Click here Click here
	10.30- 11.30 a.m	Tea Break
2	11:30-13:30	Tax Transparency, CbCR and FATCA(Paper 2.4.15 )	CA Rohit Jethani	Click here	Click here
	13:30-14:30	Break
3	11:10- 12:10PM

III Semester - Personal Contact Programme (2022-2023)

 

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-Friday-17.11.2023
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:30- 10:00 AM	Taxation of Dividend Income (definition, characterisation, allocation rule)	Prerna Peshori	Click here	Click here
	11.00 - 11.15 a.m	Tea Break
2	11:15-13:15	Beneficial Owners of dividend	k.prasanna	Click here
	13:15-14:00	Break
3	11:10- 12:10PM	Scope and accrual of interest, definition and allocation rule	Prerna Peshori	Click here	Click here

DAY 2-Saturday 18.11.2023
S.No.	Session	Topic	Resource Person
1	9:30- 10:00 AM	Definition of Royalties and allocation rules under DTAAs	Dipna Agate	Click here	Click here
2	11:10- 12:10PM	Taxation of Dividend and Interest under domestic law	Raghav Bajaj	Click here	Click here
	16:00-16:15	Tea Break
3	16:15- 18:15 PM	Royalty and payment for software,Royalty and broadcasting services	Afaan	Click here

 

Day 3-Sunday 19.11.2023
S.No.	Session	Topic	Resource Person
1	9:30- 10:00 AM	Fees for technical service and make available clause Prerna Peshori	Prerna Peshori	Click here	Click here

Day 4- Tuesday 28-11-2023
S.No.	Session	Topic	Resource Person
1	16:15-18:15	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 Prerna Peshori	Prerna Peshori	Click here	Click here

 

Day 5- Saturday 02.12.2023
S.No.	Session	Topic	Resource Person
1	9:30- 10:00 AM	Taxation of Digital Economy FTS and Business profits, turnkey contracts and secondment agreement	Mr. K. Prasanna	Click here	Click here
2	11:10- 12:10PM	Taxation of Digital Economy  Indian case laws and virtual PE, Art.12B of UN	Prerna Peshori	Click here	Click here

 

Day 6- Sunday 03.12.2023
S.No.	Session	Topic	Resource Person
1	9:30- 10:00 AM	Taxation of Digital Economy  Indian Jurisprudence on Tax Avoidance, GAAR and Principal Purpose Test	Ipsita	Click here	Click here
2	11:10- 12:10PM	Tax Avoidance Indo-Mauritius, Indo-Singapore, Indo-Cyprus DTAA N	Lakshmana Kumar	Click here	Click here
	16:00-16:15	Tea Break
3	16:15- 18:15 PM	Tax Avoidance Global Intangible Low-taxed Income (GILTI) regime of the USA	Lakshmana Kumar	Click here	Click here

2 Year M.A. (International Taxation)

 

II Semester - Personal Contact Programme (2022-2023)

 

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

15-4-2023 Saturday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Permanent Establishment Overview of PE Article and its relevance, Fixed Place PE	Ms. Nikky Jamtani	Click here	Click here
	11:00 - 11:30
	13:30 - 14:30
2	13:30 - 14:30	Permanent Establishment Agency PE Exclusions from PE- Exceptions for preparatory or auxiliary activities	Mr..Prasanna K	Click here	Click here

 

16-4-2023 Sunday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Permanent EstablishmentPE in different Model DTAA and BEPS Action Plan	Mr. Prasanna K	Click here	Click here
2	11:00 - 11:30
3	11:30-13:30	Permanent EstablishmentIndependent Personal service	Mr. Prasanna K	Click here	Click here
4	13:30 - 14:30
5	13:30 - 14:30

 

29-4-2023 Saturday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Business Profits and Associated Enterprises Business Profits and PE – Scope of profits and allocation rule, Qualifications of profit Art.7 and domestic CFC Rules	Mr. Lakshman Kumar Devara	Click here
2	11:00 - 11:30
3	11:30-13:30	Business Profits and Associated EnterprisesBusiness Profits and Force of Attraction	Mr. Lakshman Kumar Devara	Click here
4	13:30 - 14:30
5	13:30 - 14:30	Business Profits and Associated EnterprisesAttribution rule for business profits (Art. 7, paragraph 2)	Mr.Raghav Bajaj	Click here	Click here

 

30-4-2023 Sunday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Business Profits and Associated EnterprisesAssociate Enterprise and Arm’s length concept (Art. 9, paragraph 1), Applications of Art. 9 based on domestic laws	Mr.Kranthi	Click here
2	11:00 - 11:30
3	11:30-13:30
4	13:30 - 14:30
5	13:30 - 14:30

 

6-5-2023 Saturday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Transfer Pricing And Allocation Of Business ProfitConcept of Transfer Pricing- Definitions- Transfer Pricing as Arm’s length concept	Ms. Prerna Peshori	Click here	Click here
2	11:00 - 11:30
3	11:30-13:30	ransfer Pricing And Allocation Of Business ProfitsArm’s length rule for interest and royalties-Arm’s length adjustments (Art. 9, paragraph 2)	Ms. Bhavya Goyal	Click here	Click here
4	13:30 - 14:30
5	14:30 -	Transfer Pricing And Allocation Of Business ProfitsPrimary adjustments, Secondary adjustment, Safe Harbour Rules	Ms. Bhavya Goyal	Click here	Click here

 

7-5-2023 Sunday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Transfer Pricing And Allocation Of Business ProfitsMethods of TP	Ms. Bhavya Goyal	Click here	Click here
2	11:00 - 11:30
3	11:30-13:30	Transfer Pricing And Allocation Of Business ProfitsRole of Transfer Pricing Rules in business profit allocation	Mr. Kranthi	Click here
3	13:30 - 14:30
4	14:30	Transfer Pricing And Allocation Of Business ProfitsUnitary Approach, Formulary Apportionment, Thin Capitalisation Rules	Mr. Kranthi	Click here

 

12.5.2023 Friday (tentatively)
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Permanent EstablishmentConstruction and Service PE	Mr. Mohit Khandelwal	Click here
2	11:00 - 11:30
3	11:30-13:30
4	13:30 - 14:30
5	14:30

 

13-5-2023 Saturday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Income From Immovable Property And Capital GainsIncome from Immovable Property	Ms. Nikky Jhamtani	Click here	Click here
2	11:00 - 11:30
3	11:30-13:30	Income From Immovable Property And Capital GainsCross border deals- Outbound transfer of an asset from a PE- Alienation of shares	Mr. Lakshman Kumar Devara	Click here
4	13:30 - 14:30
5	14:30	Income From Immovable Property And Capital GainsBeneficial owner of capital gains	Ms. Nikky Jhamtani	Click here	Click here

 

14.5.2023
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Income From Immovable Property And Capital GainsIndirect transfers	Ms. Prerna Peshori	Click here	Click here
2	11:00 - 11:30
3	11:30-13:30	Income From Immovable Property And Capital GainsSec. 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
4	13:30 - 14:30
5	14:30	Advance Pricing Agreement	Ms. Bhavya Goyal	Click here

 

I Semester - Personal Contact Programme (2022-2023)

 

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 1-3-12-2022 Saturday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Introduction/Orientation	Dr.Neha Pathakji Course Coordinator	Click Here
	11:00-11:15
2	11:15-13:15	Status of international tax conventions and treaties under the Constitution (Paper 1)	Tarun  Jain	Click Here	Click Here
3	14:00- 16:00	Extra-territorial Operations of Indian Income-tax Act, 1961, Treaty Override (Paper 1)	Mr. Harsh Shukla	Click Here	Click Here
	16:00-16:15
4	16:15-18:15	Domestic Tax Laws in interaction with DTAAs (Paper 1)	Ms. Nikky Jhamtani	Click here	Click here

 

Day 2-  4-12-2022 Sunday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	History of International Tax Treaty- Scope,  structure and purposes of tax treaties- (Paper 1)	Mr.Raghav Bajaj	Click Here	Click Here
	11:00 - 11:15
2	11:15-13:15	Principles of Interpretation of Fiscal Laws (Paper 2)	Ms. Bhagyashree	Click Here	Click Here
3	14:00-16:00
	16:00-16:15
4	16:15-18:15	Vienna Convention on the law of treaties (Paper 2)	Ms.Bijal Ajinkya	Click Here	Click here

Day 3- 5-12-2023 Monday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Role of Modern Commentaries in interpretation	Ms.Bijal Ajinkya	Click Here	Click Here
	11:00 - 11:15
2	11:15-13:15	Overview of OECD BEPS Action Plans-Multilateral Instruments (MLIs)- Synthesised Treaty Text (Paper 3)	Mr. Prasanna K	Click Here	Click Here
	13:15 - 14:00
3	14:00-16:00	Unified Framework Pillar 1 and 2 (Paper 3)	Mr. Meyyappan	Click Here
	16:00-16:15
4	16:15-18:15	Problematising international taxation  Basic distinction in three models- Global North-south divide (Paper 3)	Dr.Neha Pathakji	Clik Here	Click here

 

Day 4- 6-12-2023 Tuesday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Source and residence base of taxation- under domestic law and tax treaties- economic allegiance theory, fiscal contract (Paper 3)	Ms. Prerna Peshori	Click Here	Click Here
	11:00 - 11:15
2	11:15-13:15	Issue with taxes outside the scope of tax treaties (Equalisation levy, DDT, Surcharge, cess, controversies)-  (Paper 3)	Mr. Prasanna K	Click Here	Click Here
	13:15 - 14:00
3	14:00-16:00	Scope of “subject to tax clause”- liable to tax- LOB clause  (Paper 3)	Mr. Vansh Virmani	Click Here	Click Here
	16:00-16:15
4	16:00-18:15	Definitions in Tax treaties and fiscally transparent entities (Paper 3)	Mr. Lakshmana Kumar Devara	Click Here	Click here

 

Day 5-7-12-2023 Wednesday
S.No.	Session	Topic	Resource Person	Video Link	PPTs
1	9:00-11.00	Residence of individuals- Tie Breaker  rules for individuals- Determination of residential status in gig economy (Paper 4)	Ms. Prerna Peshori	Click Here	Click Here
	11:00 - 11:15
2	11:15-13:15	Concept of ‘Place of Effective Management’ and ‘management and control’ concepts (Paper 4)	Mr. Lakshmana Kumar Devara	Click Here	Click Here
	13:15 - 14:00
3	14:00-16:00	Brief introduction to the Case-by-case approach under Mutual Agreement Procedure (MAP)  (Paper 4)	Mr. Prasanna K	Click Here	Click Here
	16:00-16:15
4	16:15-18:15	Moving Beyond Physical Residency (Paper 4)	Ms. Prerna Peshori	Click Here