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2 Year M.A. Programmes- M.A. (International-Taxation)

 

Learning Resources

 
Reading Material:

NOTE: Click under subject name to access reading materials

I Semester
Subject codeSubject
1.1.1

UNDERSTANDING INTERNATIONAL TAX TREATIES AND TREATY INTERPRETATION

1.1.2

SCOPE OF TAX TREATIES

1.1.3

RESIDENCE FOR TREATY PURPOSES

II Semester
Subject codeSubject
1.2.4.

PERMANENT ESTABLISHMENT AND ALLOCATION OF BUSINESS PROFITS

1.2.5.

BUSINESS PROFITS AND ASSOCIATED ENTERPRISE AND TRANSFER PRICING

1.2.6.

INCOME FROM IMMOVABLE PROPERTY AND CAPITAL GAINS

Model Question Papers:

NOTE:The old question papers of the previous batch are made available to the candidates only as a model and to understand the examination pattern. The University reserves the right to change the pattern of the question papers. The pattern of the exam will be communicated to the candidates well in advance. Hence, all the candidates are advised to prepare for the examination from the Self Learning (reading) Materials, PPTs and the inputs provided by the experts at the time of the Personal Contact Programme sessions.

BATCH 2022-2023

SEMESTER I
Subject codeModel Papers
1.1.1 Understanding International Tax Treaties and its implications on Domestic Tax Laws
1.1.2I nterpretation of Tax Treaty
1.1.3 Scope of Tax Treaties
1.1.4 Residence for Treaty Purposes

BATCH 2021-2022

SEMESTER I
Subject codeModel Papers
1.1.1 Understanding International Tax Treaties and its implications on Domestic Tax Laws
1.1.2 Interpretation of Tax Treaty
1.1.3 Scope of Tax Treaties
1.1.4 Residence for Treaty Purposes
SEMESTER II
1.2.5 Permanent Establishment
1.2.6 Business Profits and Associated Enterprise
1.2.7 Transfer Pricing and Allocation of Business Profits
1.2.8 Income from Immovable Property and Capital Gains

 

2 Year M.A. Programmes- M.A. (International-Taxation)

 

Second semester PCP

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 - 24-02-2024 Saturday
S noSessionTopicResource PersonVideo LinkPPTS
1  1.2.4 Permanent Establishment and allocation of business profits
Overview of PE Article and its relevance, Fixed Place PE, PE in different Model DTAA and BEPS Action Plan

Ms. Prerna Peshori

Click here

Click Here
2  1.2.4 Permanent Establishment and allocation of business profits
Exclusions from PE- Exceptions for preparatory or auxiliary activities
Construction and Service PE

Mr. Lakshman Devara
 

Click here 

 

PPTS
Day 2 - 25-02-2024 Sunday
S.No.SessionTopicResource PersonVideo LinkPPTs

 1

 

11:30-13:00

 1.2.4 Permanent Establishment and allocation of business profits
Business Profits Art. 7 and PE, Attribution rule for business profits (Art. 7, paragraph 2) 

Mr. Vansh Vermani

Click here

 

 2

 14:30-16:30

 1.2.4 Permanent Establishment and allocation of business profits
Business Profits and Force of Attraction

Mr.Lakshaman Devara

Click here 

Click here

Day 3 - 02-03-2024 Saturday
S.No.SessionTopicResource PersonVideo LinkPPTs

 1

9:00 to 10:30

 1.2.5. Business Profits and Associated Enterprise and Transfer Pricing
Concept of Transfer Pricing- Definitions- Transfer Pricing as Arm’s length concept Associate Enterprise Applications of Art. 9 based on domestic laws

Ms. Prerna Peshori

Click here

 
211:30-13:30  1.2.5. Business Profits and Associated Enterprise and Transfer Pricing
 Primary adjustments, Secondary adjustment, Safe Harbour Rules, 

Ms. Bhavya Bansal Goyal

 Click here  
314:30-16:30 1.2.5. Business Profits and Associated Enterprise and Transfer Pricing Methods of TP 

Mr. Kranthi

 Click here Click here
Day 4 - 03-03-2024 Sunday
S.No.SessionTopicResource PersonVideo LinkPPTs

 1

9 to 10:30

 1.2.5. Business Profits and Associated Enterprise and Transfer Pricing
Role of Transfer Pricing Rules in business profit allocation

Mr. Kranthi

Click here

Click here
211:30-13:30 1.2.5. Business Profits and Associated Enterprise and Transfer Pricing
Unitary Approach, Formulary Apportionment, Thin Capitalisation Rules

Mr. Vansh Vermani

Click here

 
314:30-16:30
1.2.5. Business Profits and Associated Enterprise and Transfer Pricing Advance Pricing Agreements 		Ms. Bhavya Bansal Goyal Click here  
Day 5 - 16-03-2024 Saturday
S.No.SessionTopicResource PersonVideo LinkPPTs

 1

9 to 10:30

 1.2.6. Income From Immovable Property And Capital Gains 
Income from Immovable Property and Movable property

Mr. K Prasanna

Click here

Click here
211:30-13:30 1.2.6. Income From Immovable Property And Capital Gains
Cross border deals- Outbound transfer of an asset from a PE- Alienation of shares

Mr. Lakshman Devara

Click here

 
314:30-16:30
1.2.6. Income From Immovable Property And Capital Gains 
Beneficial owner of capital gains 		Mr.Prasanna Click here Click here

 

Day 6 - 17-03-2024 Sunday
S.No.SessionTopicResource PersonVideo LinkPPTs

 1

9 to 10:30

1.2.6. 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 		Ms. Prerna Peshori

Click here

Click here
211:30-13:30 

 

 

 
314:30-16:30 1.2.6. Income From Immovable Property And Capital Gains
Recent trends and developments in capital gains 

  		Ms. Nikky Jhamtani Click here Click here
Day 7 - 24-03-2024 Sunday
S.No.SessionTopicResource PersonVideo LinkPPTs

 1

9 to 10:30

 1.2.4. Permanent Establishment and allocation of business profits
Agency PE

Mr. K. Prasanna

Click here

 
211:30-13:30 1.2.6. Income from Immovable Property and Capital Gains
 Indirect Transfer, Vodafone and  Cairns controversy

  CA Ankita Arora
 

Click here

 
314:30-16:30    


2 Year M.A. Programmes- M.A. (International-Taxation)

 

First semester PCP

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 - 18-11-2023 Saturday
S.No.SessionTopicResource PersonVideo LinkPPTs

 1

9 to 10:30

Introduction/Orientation

Dr. Neha Pathakji

Course Coordinator

  Click here

Click here

 2

 11:30-13:30

International tax conventions and treaties under the Constitution

Tarun Jain

  Click here

Click here

 3

 14:30-16:30

Domestic Tax Laws in interaction with DTAAs

Nikky Jamtani

  Click here

Click here

Day 2 - 19-11-2023 Sunday
S.No.SessionTopicResource PersonVideo LinkPPTs

 1

 

11:30-13:30

International Law

Vivek Mukherjee

  Click here

 

 2

 14:30-16:30

Vienna Convention on the law of treaties

Vivek Mukherjee

  Click here

 

Day 3 - 02-12-2023 Saturday
S.No.SessionTopicResource PersonVideo LinkPPTs

 1

9 to 10:30

 History of International Tax Treaty- Scope,  structure and purposes of tax treaties

Dipna Agate

Click here 

 
211:30-13:30Source and residence base of taxation- under domestic law and tax treaties

(Vansh Vermani)

 Click here Click here
314:30-16:30Definitions in Tax treaties and fiscally transparent entities

(Vansh Vermani)

 Click here Click here
Day 4 - 03-12-2023 Sunday
S.No.SessionTopicResource PersonVideo LinkPPTs

 1

9 to 10:30

scope of “subject to tax clause”- liable to tax- LOB clause

Nikky Jamtani

Click here 

Click here
211:30-13:30 Overview of OECD BEPS Action Plans-Multilateral Instruments (MLIs)- Synthesised Treaty Text Unified Framework Pillar 1 and 2

Meyyappan

 Click here  

 

Thursday Day 5 - 04-12-2023 Monday
S.No.SessionTopicResource PersonVideo LinkPPTs

 1

9 to 10:30

Corporate Taxation and International Taxation as Tax Justice

Neha Pathakji

Click here 

 
214:30-16:30 Concept of ‘Place of Effective Management’ and ‘management and control’ concepts

(Ashrita Prasad)

 Click here  

 

 Day 6 - 23-12-2023 
S.No.SessionTopicResource PersonVideo LinkPPTs

 1

10:30-12:00 Noon 

Residence of individuals

(Ashrita Prasad)

Click here

Click here
212:15- 1:45pm

Tie Breaker rules for individuals

(Ashrita Prasad)

 Click here 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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