INTERNATIONAL TAXATION

Paper Code: 
BCP 615
Credits: 
02
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

Course Outcomes (COs):

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

CO 194:Analyze Arms length price and Transfer Pricing in International Transactions

CO 195:Understanding Nonresident taxation and taxation of ecommerce transactions

CO 196:Knowing Double taxation Relief and taking Advance Rulings

CO 197:Describe Black money and other anti avoidance measures

CO 198:Appraise the knowledge of Tax treaties and Model Tax Conventions

Interactive Lectures, Discussion, Tutorials, Reading assignments. Self-learning assignments, Effective questions, Seminar presentation,

 

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

 

6.00
  • Background of International Taxation
  • Transfer Pricing

 

6.00
  • Non-resident Taxation
  • Taxation of E-Commerce Transactions (including Equalization levy)

 

6.00
  • Advance Ruling
  • Double Taxation Relief

 

6.00
  • Significant articles of OECD and UN Model Tax Conventions
  • Fundamentals of BEPS

 

6.00
  • Application and Interpretation of Tax Treaties
  • Latest developments in International Taxation

 

Essential Readings: 

ESSENTIAL READINGS: 

  • Study Material Published by Institute of Chartered Accountants of India

SUGGESTED READINGS:

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

 

References: 

E-RESOURCES:

JOURNALS:

  • The Chartered Accountant Journal /ICAI Student Journal

 

 

Academic Year: 
2023-2024
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