International Taxation

Paper Code: 
25BCP615
Credits: 
02
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

This course will enable the students to acquire the ability to analyze current international tax practices and procedures and the ability to solve cases relating to international transactions.

Course Outcomes: 

Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course

title

25BCP615

International Taxation (Theory)

 

CO 211 Examine taxation of cross border transactions including tax conflicts, double taxation and transfer pricing.

CO 212 Appraise the provisions of double taxation relief and advance ruling

CO 213 Analyze non resident taxation in India and taxation of ecommerce transactions.

CO 214 Summarize the fundamentals of BEPS, OECD and UN model tax conventions.

CO 215 Appraise the application and Interpretation of Tax Treaties and Latest developments in International Taxation

CO 216 Contribute effectively in course specific interaction.

Approach in teaching:

Interactive Lectures, Discussions, Tutorials, Problem solving sessions, Presentations

 

Learning activities for the students:
Self-learning assignments, Case Study Analysis, Presentations, Group Discussions

Effective

Questions

Continuous Assessment Test, Semester End Examinations, Quiz, Solving Numerical Problems, Assignments, Class Presentations, Individual and group projects.

 

6.00
Unit I: 
Overview of International Taxation

·         Background of International Taxation - Genesis of international taxation, International tax conflicts and double taxation, Source rule vs. Residence rule of taxation

·         Transfer Pricing

6.00
Unit II: 
DTAA and AR

·         Double Taxation Relief

·         Advance Ruling

6.00
Unit III: 
Non Resident and related concepts

·         Non-resident Taxation

·         Taxation of E-Commerce Transactions (including Equalization levy)

6.00
Unit IV: 
OECD and BEPS

·         Significant articles of OECD and UN Model Tax Conventions

·         Fundamentals of BEPS

6.00
Unit V: 
Tax treaties

·         Application and Interpretation of Tax Treaties

·         Latest developments in International Taxation

Essential Readings: 

·         Study Material Published by Institute of Chartered Accountants of India

 

SUGGESTED READINGS:

·         Scanner-Arun Kumar (Suchitra Prakashan (P) Ltd)

·         Principles of International Taxation-Carl Fonntag & CS Mathur(Butterworths Lexis Nexis New Delhi)

·         Basic International Taxation-Roy Rohtagi (Kluwer Law International Ltd Sterling House,Londo U.K & Taxmann Publication Pvt Ltd New Delhi

·         Transfer Pricing Manual- S C Mishra

References: 

E-RESOURCES:

·         https://www.icai.org/post/self-paced-online-modules-nset

 

JOURNALS:

·         The Chartered Accountant Journal /ICAI Student Journal

Academic Year: 
2025-2026
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