Direct Tax Laws - II

Paper Code: 
BCP-514
Credits: 
9
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

Course Objectives:

·         To develop an understanding of the concepts, principles and provisions of International Taxation and acquire the ability to apply such knowledge to make computations and to address application-oriented issues.

 

Course Outcomes (COs): 

 

Course

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

Paper Code

Paper Title

BCP-514

Direct Tax Laws-II
  • CO 169 To understand the concept of tax planning, tax evasion and tax management
  • CO 170 To develop an understanding of the concepts, principles and provisions of International Taxation and acquire the ability to apply such knowledge to make computations and to address application-oriented issues
  • CO 171 To comprehend and appreciate the country by country reporting requirements and related matters incorporated in income tax law.
  • CO 172 To comprehend the meaning and significance of arm's length principle and the practical difficulties in application of arms length principle

Approach in teaching:

Interactive Lectures, Discussion, Tutorials, Reading assignments

 

Learning activities for the students:

Self learning assignments, Effective questions, Seminar presentation,

 

Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects

 

9.00
Unit I: 
-
  • Appeals and Revision
  • Settlement of Tax Cases, Penalties, Offences & Prosecution

 

9.00
Unit II: 
-
  • Liability in Special Cases (Representative assessee, Executors etc.)
  • Miscellaneous Provisions and Other Provisions
  • Taxation of international transactions and Non-resident taxation The provisions under the Income-tax Act, 1961 relating to Non-residents

 

9.00
Unit III: 
-
  • Taxation of international transactions and Non-resident taxation  Transfer Pricing & Other Anti-Avoidance Measures
  • Advance Rulings
  • Double Taxation Relief

 

9.00
Unit IV: 
-
  • Equalization levy
  • Overview of Model Tax Conventions – OECD & UN

 

9.00
Unit V: 
-
  • Application and interpretation of Tax Treaties
  • Fundamentals of Base Erosion and Profit Shifting

 

References: 
  • Corporate Tax Planning – EA Shrinivas (Mc Graw Hill Education (India) Ltd)
  • Corporate Tax Planning and Management – Girish Ahuja & Ravi Gupta (Bharat Law House Pvt Ltd)
  • Direct Tax Law & Practice- Girish Ahuja & Ravi Gupta (Bharat Law House Pvt Ltd)
  • Corporate Taxation –H.PRanina-(Orient Law House, Allahabad)
  • Principles of International Taxation-Carl Fonntag& CS Mathur (Butterworths Lexis Nexis New Delhi)
  • Basic International Taxation-Roy Rohtagi (Kluwer Law International Ltd Sterling House, London U.K &Taxmann Publication Pvt Ltd New Delhi
  • Transfer Pricing Manual- S C Mishra
  • Study Material Published by ICAI
  • Scanner: Arun Kumar (Suchitra Prakashan P Ltd)

 

Academic Year: 
2020-2021
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