Two Credit Course on Past, Present and Future of International Tax Law
Rajiv Gandhi National University of Law, Punjab is going to organize a two credit course discussing the issues under International Taxation and Double Tax Avoidance Agreements along with their Interpretation.
Details of the Course:
Mode: The lectures will be conducted in blended mode through online lectures and classroom teaching. Cisco Webex will be used for organising the lectures.
Duration: August to November 2023
Commencement of Lectures: 5-6 August, 2023 onwards (All sessions will take place during weekends)
Fee: INR 500/-
About the Course:
This course is designed with the intent to equip law students with detailed knowledge of international tax and double tax avoidance agreements. India is emerging as a favourable jurisdiction for the multinationals to carry on the business. Hence, understanding the issues under international taxation and double tax avoidance agreements and how to interpret them becomes imperative.
Students would be introduced to India's double tax avoidance agreements, the Indian judicial decisions on interpretation of tax treaties as well as domestic tax law provisions for the non-residents. The course would involve dissecting some of the important Indian as well as foreign judicial cases and deliberating on India's tax treaty policy.
Further, a detailed discussion would be taken up on digital tax issues as India has been actively participating in global discussions on the same. The course covers non-resident taxation under Income-tax Act, double tax avoidance agreements and their interpretation, how to read and interpret the tax treaties, digital taxation issues and transfer pricing basics.
Eligibility:
All academicians, Practitioners, Researchers, and Students (across disciplines) are invited to join the Credit Course.
Learning Outcomes:
By the end of this course, the students would have sufficient knowledge on International tax. The course would enable the students to get the insights practically based on case studies discussed, highlighting the issues involved.
Course Outline:
Module 1: Principles of International Tax Law
- What is International tax law?
- What are tax treaties?
- History of International tax
- OECD Model Convention, UN Model Convention, Vienna Convention on law of treaties
Module 2: Non-resident taxation under the Income-tax Act, 1961 ['the Act']
- Residency of companies including Place of Effective management guidelines [Section 6 of the Act]
- Deemed to accrue or arise in India [Section 9(1) of the Act]
- Business Connection and Significant Economic Presence resulting in accrual of business income in India [Section 9(1)(i) of the Act]
- Taxation of royalties and the definition under the Act including issues around taxation of computer software, satellite transmission [Section 9(1)(vi) of the Act]
- Indirect transfer provisions including discussion on Vodafone judgment [Section 9(1)(i) of the Act]
- Taxation of Fees for technical services (FTS) [Section 9(1)(vii) of the Act]
Module 3: Transfer Pricing
- Arm's length principle
- Associated enterprise and International transaction [Section 92A of the Act]
- Methods to compute Arm's length price [Section 92C of the Act]
Module 4: Treaty Interpretation as per OECD and UN Model
- Scope of tax treaty under Article 1 covering who is entitled to tax treaty.
- Taxes Covered under Article 2 including discussion on equalisation levy, dividend distribution tax.
- Permanent Establishment under Article 5
- Taxation of Business Profits under Article 7
- Taxation of royalties and FTS under tax treaties
- Taxation of capital gains under Article 13
- Most favoured nation (MFN) clause and the controversy around when the benefit can be given under the MFN
- Limitation of benefit article and principle purpose test
Module 5 - Global re-design of International tax law due to digitalisation
- UN Article 12B for taxing automated digital service
- Significant economic presence
- Equalisation levy and digital service tax [Section 165 and 165A of the Finance Act]
- OECD Project on Pillar 1 and Pillar 2
Key Resource Person:
Ms. Prerna Peshori is an expert advisory to various foreign and Indian corporate as well as HNIs with respect to cross-border transaction advisory, inbound and outbound investment advisory, transfer pricing, and handling tax litigation. She has specialized in advising digital businesses, and startups. She is currently heading the international tax advisory practice at Peshori Consultants.
Registration Details:
To register for the event, all interested candidates are requested to make the payment and fill in their details on:
https://lsacademia.in/lsa_rgnul/eventPortal/loginFrom.jsp
Deadline:
Registrations are open till 31st July, 2023 (11.59 PM).
Contact Details:
Ms Namisha Choudhary
Phone: +91-6006998351
Mr. Rakshit Sharma
Phone: +91-7210823454
Ms. Aditi
Phone: +91 6239542902
Email: adrc@rgnul.ac.in
