Rajiv Gandhi National University of Law, Punjab is organising a two credit course discussing the issues under International Taxation and Double Tax Avoidance Agreements along with their Interpretation.
About RGNUL
Rajiv Gandhi National University of Law (RGNUL), Punjab, was established by the State Legislature of Punjab by passing the Rajiv Gandhi National University of Law, Punjab Act, (Punjab Act No. 12 of 2006). The Act incorporated a University of Law of national stature in Punjab, thereby fulfilling the need for a Centre of Excellence in legal education in the modern era of globalization and liberalization.
About the Course
This course is designed with the intent to equip law students with detailed knowledge of international tax and double tax avoidance agreements. India is emerging as a favourable jurisdiction for the multinationals to carry on the business. Hence, understanding the issues under international taxation and double tax avoidance agreements and how to interpret them becomes imperative. Students would be introduced to India’s double tax avoidance agreements, the Indian judicial decisions on interpretation of tax treaties as well as domestic tax law provisions for the non-residents. The course would involve dissecting some of the important Indian as well as foreign judicial cases and deliberating on India’s tax treaty policy. Further, a detailed discussion would be taken up on digital tax issues as India has been actively participating in global discussions on the same. The course covers non-resident taxation under Income-tax Act, double tax avoidance agreements and their interpretation, how to read and interpret the tax treaties, digital taxation issues and transfer pricing basics.
Eligibility
All academicians, Practitioners, Researchers, and Students (across disciplines) are invited to join the Credit Course.
Learning Outcomes
By the end of this course, the students would have sufficient knowledge on International tax. The course would enable the students to get the insights practically based on case studies discussed, highlighting the issues involved.
Details of the Course
Mode: The lectures will be conducted in blended mode through online lectures and classroom teaching. Cisco Webex will be used for organising the lectures.
Duration: August to November 2023
Commencement of Lectures- 5-6 August 2023 onwards (All sessions will take place during weekends)
Fee: INR 500/-
Registration Details
All interested candidates are requested to make the payment and fill in their details on this link to register for the event. Registrations are open till 11.59 PM 31st July 2023.
Course Outline:
Module 1: Principles of International Tax Law
- What is International tax law?
- What are tax treaties?
- History of International tax
- OECD Model Convention, UN Model Convention, Vienna Convention on law of treaties
Module 2 – Non-resident taxation under the Income-tax Act, 1961 (‘the Act’)
- Residency of companies including Place of Effective management guidelines [Section 6 of the Act]
- Deemed to accrue or arise in India [Section 9(1) of the Act]
- Business Connection and Significant Economic Presence resulting in accrual of business income in India [Section 9(1)(i) of the Act]
- Taxation of royalties and the definition under the Act including issues around taxation of computer software, satellite transmission [Section 9(1)(vi) of the Act]
- Indirect transfer provisions including discussion on Vodafone judgment [Section 9(1)(i) of the Act]
- Taxation of Fees for technical services (FTS) [Section 9(1)(vii) of the Act]
Module 3 – Transfer Pricing
- Arm’s length principle
- Associated enterprise and International transaction [Section 92A of the Act]
- Methods to compute Arm’s length price [Section 92C of the Act]
Module 4 – Treaty Interpretation as per OECD and UN Model
- Scope of tax treaty under Article 1 covering who is entitled to tax treaty.
- Taxes Covered under Article 2 including discussion on equalisation levy, dividend distribution tax.
- Permanent Establishment under Article 5
- Taxation of Business Profits under Article 7
- Taxation of royalties and FTS under tax treaties
- Taxation of capital gains under Article 13
- Most favoured nation (MFN) clause and the controversy around when the benefit can be given under the MFN
- Limitation of benefit article and principle purpose test
Module 5 – Global re-design of International tax law due to digitalisation
- UN Article 12B for taxing automated digital service
- Significant economic presence
- Equalisation levy and digital service tax [Section 165 and 165A of the Finance Act]
- OECD Project on Pillar 1 and Pillar 2
About the Key Resource Person
Ms. Prerna Peshori is an expert advisory to various foreign and Indian corporates as well as HNIs with respect to cross-border transaction advisory, inbound and outbound investment advisory, transfer pricing, and handling tax litigation. She has specialized in advising digital businesses, and startups. She is currently heading the international tax advisory practice at Peshori Consultants.
She understands the technicalities involved in cross-border taxes and adds value to the client’s businesses by providing innovative solutions.
She has been selected as 35 Future leaders in taxation. She has also been training CAs, lawyers and AUDIT students. She has authored various papers and books on Direct and International taxation.
Contact Details
For any other query, please feel free to contact us at adrc@rgnul.ac.in or contact the undersigned.
Ms Namisha Choudhary (+91 +91 60069 98351)
Mr. Rakshit Sharma (+91 7210823454)
Ms. Aditi (+91 6239542902)
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