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