CERTIFICATE COURSE
IN INTERNATIONAL TAXATION
Organised by
Direct Taxes Committee of ICAI and
Hosted by
The Ahemdabad branch of WIRC of ICAI
From
7th June 2008 to 22nd November 2008
(only
on Saturdays )
at
The Ahmedabad Branch of WIRC of ICAI
ICAI
BHAWAN, 123, Sardar Patel
Colony, Naranpura, Ahmedabad 380
014.
CPE CREDIT: 20 HOURS
Programme structure
|
DATE |
TOPICS |
DURATION |
SPEAKER |
|
|
Tax Treaties |
|
|
|
07.06.2008 |
1. i.
General ii.
Need
& Purpose of Tax Treaties iii.
Effect
of Tax Treaties Overview of the Tax Treaties Scope of Treaties i.e., Article 1
& 2 How Treaties enter into force and
how they are terminated protocols etc., /Section 90,90A & 91 and its
implications |
1 hr 15
Min |
T. P.
Ostwal |
|
07.06.2008 |
2. Historical Overview, Main Trends
and Evolution of Various model conventions Main
Consideration i.
Work
prior to the league of Nations ii.
League
of nations work iii.
Mexico
Model Convention iv.
London
Model Convention v.
OECD
Work vi.
United
Nations Work vii.
Other
Regional Level Work viii.
OECD
Work Continued ix.
Conclusion |
1 hr 15
min. |
T. P.
Ostwal |
|
07.06.2008 |
3. Interpretation
of Treaties including Tax Treaties Dual
Nature of Treaties Various
rules of interpretation Nature of
such Rules : A note of caution Integrated
Approach Context Supplementary
means of interpretation Authority
of interpret Discretionary
Aids and Recognised Maxims Principle
of contemporaneity Liberal
Construction Treaty as
a whole Broad
Approach Position
summarized Multilingual
treaties Extrinsic
Aids to tax treaty interpretation Use of
the OECD Commentaries Article 3(2) of OECD model Ambulatory V, Fixed Approach
unless the context otherwise requires annexure Travaux Preparatories |
1 hr 30
min. |
T. P.
Ostwal |
|
|
TOTAL
|
6.30 hr. |
|
|
28.06.2008 |
8. Royalties and Fees for Technical Services and most Favored
nation related to such payment |
2 Hrs |
Shefali Garodia |
|
28.06.2008 |
9. Royalties and Fees for Technical Services and most Favored
nation related to such payment |
2 Hrs |
Shefali
Garodia |
|
|
TOTAL
|
5.30 hr. |
|
|
12.07.2008 |
7. Non Discrimination , Recovery of taxes on behalf of other states and, Mutual
agreement procedure AND EXCHANGE OF INFORMATION |
1 hr 30min. |
Mahesh P.
Sarda |
|
12.07.2008 |
10. Independent
Personal Services |
1 hr 15
min. |
Yogesh
Thar |
|
12.07.2008 |
11. Tax
implications attaching expatriates i.
Dependent
Personal Services ii.
Incoming
& Outgoing iii.
Dual
employment iv.
Secondment
v.
Relevancy
of visa permits vi.
Taxation
of ESOPS |
3 Hours |
Yogesh
Thar |
|
|
TOTAL
|
4.15 hr. |
|
|
19.07.2008 |
4. Permanent
Establishment Article 5 |
2 hr 30
min. |
Hitesh
Gajaria |
|
19.07.2008 |
5. Business
Income including Force of Attraction |
2 hr 30
min. |
Hitesh Gajaria |
|
19.07.2008 |
6. Attribution
of Profits to a PE |
1 hr 30
min. |
Hitesh Gajaria |
|
|
TOTAL
|
6.30 hr. |
|
|
02.08.2008 |
12. Concept
of Residence in Tax Treaties i.e., Article 4 |
1 hr 30
min. |
Kishor
Karia |
|
02.08.2008 |
13. Taxation of Income from Shipping and Air Transport
services |
1 hr 15
min. |
Mayur
Nayak |
|
02.08.2008 |
14. Interest
/ Dividend / Capital Gain |
1 hr 30
min. |
Mayur
Nayak |
|
02.08.2008 |
15. Income
from Immovable Properties |
1 hr 15
min. |
Mayur
Nayak |
|
|
TOTAL
|
5.30 hr. |
|
|
09.08.2008 |
16. Authority
for Advance Ruling |
1 hr |
Naresh
Ajwani |
|
09.08.2008 |
17. Elimination
of Double Taxation including tax sparing |
2 hr 30
min. |
Naresh
Ajwani |
|
09.08.2008 |
18. Taxation
of Entertainers and Athletes |
1 hr 15
min. |
Vishal Gada
|
|
09.08.2008 |
19. Other
income under tax treaties |
1 hr 15
min. |
Vishal
Gada |
|
|
TOTAL
|
6.00 hr. |
|
|
23.08.2008 |
29. Concept
of controlled foreign corporation |
1 hr 30
min. |
Rajendra
Nayak E&Y Bangalore |
|
23.08.2008 |
30. Thin
Capitalisation |
1 hr |
Rajendra Nayak
|
|
23.08.2008 |
22. Partnerships
under the law of Tax Treaties |
1 hr 15
min. |
S.P.SING
Delhi |
|
|
TOTAL
|
3.45 hr. |
|
|
30.08.2008 |
23. Triangular
Cases |
1 hr |
Dilip
Sheth |
|
30.08.2008 |
24. Beneficial ownership under tax Treaties |
1 hr |
Dilip
Sheth |
|
30.08.2008 |
20. Deduction
of tax at source u/s. 195 & DTAA |
3 hrs |
Dhinal
Shah / Hiren Shah |
|
30.08.2008 |
21. Agent of
non Resident |
1 hr |
Dhinal
Shah / Hiren Shah |
|
|
TOTAL
|
6.00 hr. |
|
|
04.10.2008 |
27. Cross
Border Mergers & Acquisitions Tax consideration |
2 hrs |
Pranav
Sayta (Subject
to confirmation) |
|
04.10.2008 |
28. International
Estate & Trust Transaction |
45 min. |
Vikram
Bohra |
|
04.10.2008 |
31. Hybrid/Financial
Instruments |
1 hr 15
min. |
Bohra
Vikram PWC |
|
04.10.2008 |
25. Vienna Convention on Laws & Treaty |
45 min. |
Bijal
Ajinkya (Subject
to confirmation) |
|
04.10.2008 |
26. Tax Haven Countries |
1 hrs |
Bijal
Ajinkya (Subject
to confirmation) |
|
|
TOTAL
|
5.45 hr. |
|
|
11.10.2008 |
32. Electronic
Commerce and Taxation |
1 hr 30
min. |
Rashmin
Sanghavi |
|
11.10.2008 |
33. Tax Laws of Asia Pacific Countries |
1 hr 15
min. |
Shankar
Iyer |
|
11.10.2008 |
34. Principles
and Provisions of International Taxation in the Domestic Law of the following
Countries United States UK,
Japan, Singapore, Australia , Cyprus
- Comparative Analysis of Holding Co. Jurisdiction |
3 Hrs |
Shankar
Iyer |
|
|
TOTAL
|
5.45 hr. |
|
|
18.10.2008 |
35. How to
read the tax treaty (i) India
U.K. DTAA |
1 hr |
Sushil
Lakhani |
|
18.10.2008 |
36. (ii) India
UAE Treaty and Protocol |
1 hr |
Sushil
Lakhani |
|
18.10.2008 |
37. (iii)
India Singapore India Netherlands Treaty |
1 hr |
Sushil
Lakhani |
|
18.10.2008 |
38. (iv)
India Mauritius Treaty |
1 hr |
Sushil
Lakhani |
|
|
TOTAL
|
4.00 hr. |
|
|
15.11.2008 |
Transfer Pricing 39. Introduction International
Transaction Associated
Enterprises |
2 hr |
Dhinal
Shah / Hiren Shah |
|
15.11.2008 |
40. Arms
Length Price Computation
of Arms Length Price Documentation |
2 hrs |
Dhinal
Shah / Hiren Shah |
|
|
TOTAL
|
4.00 hr. |
|
|
22.11.2008 |
41. E C
Treaties Parent Subsidiary Directives Interest and Royalty Directives |
1 hr 15
min. |
Vispi T.
Patel |
|
22.11.2008 |
42. Current controversial issues in transfer pricing |
2 hrs |
Vispi T.
Patel |