Chartered Accountancy is a globally recognised degree issued by the ICAI, it had to give a flavour of an international professional. What better for a CA to know that the applicable tax laws at international waters, which significantly includes:
- The Double Taxation Avoidance Agreements (DTAA)
- Applicability of Tax Rules to Non-Residents
- Transfer Pricing Including Anti Avoidance Measures
- Model Tax Conventions (Overview)
- Black Money Law 2015 to repatriate black money into India
- Applicability & Interpretation of the Tax Treaties
- Equalisation Levy
- Lastly, Base Erosion & Profit Shifting
If the above topics are given a close consideration it is obvious that the Institute of Chartered Accountants of India (ICAI) wants that the Indian CA should have a global exposure with expertise in internationally applicable tax laws, treaties, Transfer Pricing. Given the depth of coverage even in Paper 7 it truly makes CA a profession with International expertise, which makes it a natural choice over multiple options of professional courses available. The dynamism with which the ICAI is updating the content and bringing up radical changes in the syllabus, it is not too long before Indian CAs will enjoy global authority in the advisory & reporting domain.
Further, it is my great pleasure to present a super small summary containing list of all Sections, Rules, Articles, Circulars and other relevant factors for Elective Paper 6C- International Taxation.
The most salient feature of this summary is mention of precise Page numbers of every provision as per STUDY MATERIAL OF ICAI which may help a student to save his/ her valuable time during the exam.
This is something which was there in my mind since day one when Elective Paper was announced by ICAI and I have tried my best to make it as useful as possible for all my dearest students.
WE ARE FIRST IN INDIA TO INNOVATE SUCH THINGS FOR ELECTIVE PAPER NOV 2018 AND now continuing for NOV 2020.
|3.||DOUBLE TAXATION RELIEF|
|5.||OVERVIEW OF THE BLACK MONEY LAW & IMPOSITION OF TAX LAW|
|6.||TAXATION OF E- COMMERCE TRANSACTIONS|
|7.||TAX TREATIES: OVERVIEW, FEATURES, APPLICATION & INTERPRETATION|
|8.||ANTI AVOIDANCE MEASURES|
|9.||OVERVIEW OF MODEL TAX CONVENTION|
- TWO Practical Book
- ONE Case Study Book
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