2 Year M.A. Programmes- M.A. (International-Taxation)
Learning Resources
Reading Material:
NOTE: Click under subject name to access reading materials
| I Semester | |||
|---|---|---|---|
| Subject code | Subject | ||
| 1.1.1 | UNDERSTANDING INTERNATIONAL TAX TREATIES AND TREATY INTERPRETATION | ||
| 1.1.2 | |||
| 1.1.3 | |||
| II Semester | |||
|---|---|---|---|
| Subject code | Subject | ||
| 1.2.4. | |||
| 1.2.5. | BUSINESS PROFITS AND ASSOCIATED ENTERPRISE AND TRANSFER PRICING | ||
| 1.2.6. | |||
| III Semester | |||
|---|---|---|---|
| Subject code | Subject | ||
| 2.3.7. | |||
| 2.3.8. | |||
| 2.3.9. | METHODS OF ELIMINATION OF DOUBLE TAXATION & MOST FAVOURED NATION CLAUSE | ||
| IV Semester | |||
|---|---|---|---|
| Subject code | Subject | ||
| 2.4.10. | MUTUAL AGREEMENT PROCEDURE AND EXCHANGE OF INFORMATION AND ENFORCEMENT | ||
| 2.4.11. | |||
| 2.4.12. | BEPS, MLIs AND FUTURE OF INTERNATIONAL TAXATION-THE WAY AHEAD | ||
Model Question Papers:
NOTE:The old question papers of the previous batch are made available to the candidates only as a model and to understand the examination pattern. The University reserves the right to change the pattern of the question papers. The pattern of the exam will be communicated to the candidates well in advance. Hence, all the candidates are advised to prepare for the examination from the Self Learning (reading) Materials, PPTs and the inputs provided by the experts at the time of the Personal Contact Programme sessions.
Academic Year: 2023-2024 Second Semester Examination (June, 2024) | |||
|---|---|---|---|
| Paper I | Paper II | Paper III | |
Academic Year: 2023-2024 First Semester Repeat Examination (June, 2024) | |||
|---|---|---|---|
| Paper I | Paper II | Paper III | |
BATCH 2022-2023
BATCH 2021-2022
2 Year M.A. Programmes- M.A. (International-Taxation)
Semester IV (Batch 2023-2025)
Kindly Note: Webex Meeting links to join online class as per the below schedule has been emailed to you along with Meeting link, Meeting number & Password. The recorded Video links & PPTs will be uploaded on this page within 10 days after the closure of the classes.
Kindly Note: Password to access Video Links at Vimeo is - nalsar123
| Day 1 - 22-02-2025 Saturday | |||||
|---|---|---|---|---|---|
| S no | Session | Topic | Resource Person | Video Link | PPTS |
| 1 | 9:00-11.00 | Paper 2.4.10 Mutual Agreement Procedure and Exchange of Information Mutual Agreement Procedur | Mr. K.Prasanna | Click here | |
| 11:00 - 11:30 | Tea Break | ||||
| 2 | 11:30-1:30 | Paper 2.4.10 Mutual Agreement Procedure and Exchange of Information Tax Transparency, CbCR and FATCA | CA Rohit Jethmalani | ||
| 1:30 - 2:30 | Lunch Break | ||||
| 3 | 2:30-4:30 |
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| Day 2 - 23.02.2025 Sunday | |||||
|---|---|---|---|---|---|
| S no | Session | Topic | Resource Person | Video Link | PPTS |
| 1 | 9:00-11.30 | Paper 2.4.10 Mutual Agreement Procedure and Exchange of Information Concept of Most Favoured Nation Clause, Nestle SA and its implications | Mr. K.Prasanna | Click here | |
| Day 3 - 01.03.2025 Saturday | |||||
|---|---|---|---|---|---|
| S no | Session | Topic | Resource Person | Video Link | PPTS |
| 1 | 9:00-11.00 | 2.4.11.Taxation of Digital Economy BEPS Action Plan 1 Characterisation of income, Nexus with the tax jurisdiction, Attribution of value to the data | Mr. Lakshman Devara | Click here | |
| 11:00 - 11:30 | Tea Break | ||||
| 2 | 11:30-1:30 | 2.4.11.Taxation of Digital Economy Indian case laws and virtual PE, Art.12B of UN | Mr. Lakshman Devara | ||
| 1:30 - 2:30 | Lunch Break | ||||
| 3 | 2:30-4:30 | 2.4.11.Taxation of Digital Economy Significant Equalisation Presence, Equalisation Levy- Withholding Tax under Sec. 194-O of the Income-tax Act, 1961 | Mr. Lakshman Devara | ||
| Day 4 - 02.03.2025 Sunday | |||||
|---|---|---|---|---|---|
| S no | Session | Topic | Resource Person | Video Link | PPTS |
| 1 | 9:00-11.30 | 2.4.11.Taxation of Digital Economy Taxation of VDA | Mr. Meyyappan Naggappan Mr. Vibhore Batwara Ms. Shweta Mr. Karan Ganna | Click here | |
| Day 5 - 08.03.2025 Saturday | |||||
|---|---|---|---|---|---|
| S no | Session | Topic | Resource Person | Video Link | PPTS |
| 1 | 9:00-11.00 | 2.4.12 BEPS, MLIs and the Future of International Taxation: The way ahead Pillar 1rules & GLOBE rules | Mr. Lakshman Devara | Click here | |
| 11:00 - 11:30 | Tea Break | ||||
| 2 | 11:30-1:30 | 2.4.12 BEPS, MLIs and the Future of International Taxation: The way ahead Key updates on the global implementation of Pillar 2 | Mr. Lakshman Devara | ||
| 1:30 - 2:30 | Lunch Break | ||||
| 3 | 2:30-4:30 | 2.4.12 BEPS, MLIs and the Future of International Taxation: The way ahead Climate change, green financing, taxation | Ms. Suranjali Tandon | ||
| Day 6 - 09.03.2025 Sunday | |||||
|---|---|---|---|---|---|
| S no | Session | Topic | Resource Person | Video Link | PPTS |
| 1 | 9:00-11.00 | 2.4.12 BEPS, MLIs and the Future of International Taxation: The way ahead GAAR and PPT with respect to transactions | Mr. Meyyappan Naggappan Mr. Vibhore Batwara Ms. Shweta Mr. Karan Ganna | Click here | |
| 11:00 - 11:30 | Tea Break | ||||
| 2 | 11:30-1:30 | 2.4.12 BEPS, MLIs and the Future of International Taxation: The way ahead Black Money and Taxation | Mr. Rohit Jethmalani | Click here | |
| 1:30 - 2:30 | Lunch Break | ||||
| 3 | 2:30-4:30 |
|
| ||
| Day 7 - 15.03.2025 Saturday | |||||
|---|---|---|---|---|---|
| S no | Session | Topic | Resource Person | Video Link | PPTS |
| 1 | 8:00-10.00 | 2.4.12 BEPS, MLIs and the Future of International Taxation: The way ahead DTAA and Investment Treaties | Ms. Suranjali Tandon | ||
| 10:00 - 1:00 | Tea Break | ||||
| 2 | 11:30-1:30 | 2.4.12 BEPS, MLIs and the Future of International Taxation: The way ahead & 2.4.11.Taxation of Digital Economy USTR Sec.301 Digital Tax Investigations |
Adv. Sudarshan Rangan | ||
| 1:30 - 2:30 | Lunch Break | ||||
| 3 | 2:30-4:30 | 2.4.12 BEPS, MLIs and the Future of International Taxation: The way ahead Taxation of Carbon transactions and Space economy | Mr. Meyyappan Naggappan Mr. Vibhore Batwara Ms. Shweta Mr. Karan Ganna | ||
2 Year M.A. Programmes- M.A. (International-Taxation)
Semester III (Batch 2023-2025)
Kindly Note: Webex Meeting links to join online class as per the below schedule has been emailed to you along with Meeting link, Meeting number & Password. The recorded Video links & PPTs will be uploaded on this page within 10 days after the closure of the classes.
Kindly Note: Password to access Video Links at Vimeo is - nalsar123
| Day 1 - Friday 13.9.2024 | |||||
|---|---|---|---|---|---|
| S no | Session | Topic | Resource Person | Video Link | PPTS |
| 1 | 9:00-11.00 | 2.3.7Income from Equity and Debt Investment Taxation of Dividend and Interest under domestic law | Ms.PrernaPeshori | ||
| 11:00 - 11:30 | Tea Break | ||||
| 2 | 11:30-1:30 | 2.3.7Income from Equity and Debt Investment Dividend Income (definition, characterisation, allocation rule) | Ms.BhavyaGoyal | Click here | |
| 11:00 - 11:30 | Lunch Break | ||||
| 3 | 11:30-1:30 | 2.3.7Income from Equity and Debt Investment Owners of dividend | Lakshmana Kumar Devara | Click here | |
| Day 2 - Saturday 14.9.2024 | |||||
|---|---|---|---|---|---|
| S no | Session | Topic | Resource Person | Video Link | PPTS |
| 1 | 9:00-11.00 | 2.3.7Income from Equity and Debt Investment Force of attraction on outbound dividends effectively connected to a PE, CFC rule for undistributed dividend | Harsh Saraf | Click here | |
| 11:00 - 11:30 | Tea Break | ||||
| 2 | 11:30-1:30 | Scope and accrual of interest, definition and allocation rule | PrernaPeshori |
| |
| 11:00 - 11:30 | Lunch Break | ||||
| 3 | 11:30-1:30 | 2.3.7Income from Equity and Debt Investment Force of attraction on outbound interest effectively connected to a PE | Harsh Saraf |
| Click here |
| Day 3 - Sunday 15.9.2024 | |||||
|---|---|---|---|---|---|
| S no | Session | Topic | Resource Person | Video Link | PPTS |
| 1 | 9:00-11.00 | 2.3.8 Royalties and FTS Definition of Royalties and allocation rules under DTAAs | Shweta Ajmera | Click here | |
| 11:00 - 11:30 | Tea Break | ||||
| 2 | 11:30-1:30 | 2.3.7Income from Equity and Debt Investment Arm’s length rule for interest Specific situations and hybrid instruments | Ms.BhavyaGoyal |
| |
| 11:00 - 11:30 | Lunch Break | ||||
| 3 | 11:30-1:30 | 2.3.8 Royalties and FTS Royalty and payment for software, Royalty and broadcasting services | PrernaPeshori |
| |
| Day 4 - Monday 16.9.2024 | |||||
|---|---|---|---|---|---|
| S no | Session | Topic | Resource Person | Video Link | PPTS |
| 1 | 9:00-11.00 | 2.3.8 Royalties and FTS Arm’s length rule for royalties (Art.12, paragraph 4) Royalty income under Sec. 9(1)(vi)- Definition of Royalties under the Income-tax Act, 1961 | NikkyJhamtani | Click here | |
| 11:00 - 11:30 | Tea Break | ||||
| 2 | 11:30-1:30 |
|
| ||
| 11:00 - 11:30 | Lunch Break | ||||
| 3 | 11:30-1:30 | 2.3.8 Royalties and FTS Fees for technical service and make available clause | Lakshmana Kumar Devara | Click here | |
| Day 5 - Saturday 21.9.2024 | |||||
|---|---|---|---|---|---|
| S no | Session | Topic | Resource Person | Video Link | PPTS |
| 1 | 9:00-11.00 | 2.3.8 Royalties and FTS Income from Fees for Technical Services under Sec. 9(1)(vii)- Definition of Fees for Technical Services under the Income-tax Act, 1961- Withholding tax on FTS and Royalty under Sec. 194J | NikkyJhamtani | Click here | |
| 11:00 - 11:30 | Tea Break | ||||
| 2 | 11:30-1:30 | 2.3.8 Royalties and FTSFTS and Business profits and mixed contracts | Lakshmana Kumar Devara | Click here | |
| 11:00 - 11:30 | Lunch Break | ||||
| 3 | 11:30-1:30 | 2.3.8 Royalties and FTS turnkey contracts | Lakshmana Kumar Devara | ||
| Day 6 - Sunday 22.9.2024 | |||||
|---|---|---|---|---|---|
| S no | Session | Topic | Resource Person | Video Link | PPTS |
| 1 | 9:00-11.00 | 2.3.8 Royalties and FTS secondment agreement | Lakshmana Kumar Devara | Click here | |
| 11:00 - 11:30 | Tea Break | ||||
| 2 | 11:30-1:30 | 2.3.9 Methods for elimination of double taxation Concept of Most Favoured Nation Clause | Raghav Bajaj | Click here | |
| 11:00 - 11:30 | Lunch Break | ||||
| 3 | 11:30-1:30 | 2.3.9 Methods for elimination of double taxation Exemption Method and Credit Method Operation and effects of the methods | Ms. Shweta Ajmera |
| Click here |
Second semester PCP
Kindly Note: Webex Meeting links to join online class as per the below schedule has been emailed to you along with Meeting link, Meeting number & Password. The recorded Video links & PPTs will be uploaded on this page within 10 days after the closure of the classes.
Kindly Note: Password to access Video Links at Vimeo is - nalsar123
| Day 1 - 24-02-2024 Saturday | |||||
|---|---|---|---|---|---|
| S no | Session | Topic | Resource Person | Video Link | PPTS |
| 1 | 1.2.4 Permanent Establishment and allocation of business profits Overview of PE Article and its relevance, Fixed Place PE, PE in different Model DTAA and BEPS Action Plan | Ms. Prerna Peshori | Click Here | ||
| 2 | 1.2.4 Permanent Establishment and allocation of business profits Exclusions from PE- Exceptions for preparatory or auxiliary activities Construction and Service PE | Mr. Lakshman Devara |
| PPTS | |
| Day 2 - 25-02-2024 Sunday | |||||
|---|---|---|---|---|---|
| S.No. | Session | Topic | Resource Person | Video Link | PPTs |
1 |
11:30-13:00 | 1.2.4 Permanent Establishment and allocation of business profits Business Profits Art. 7 and PE, Attribution rule for business profits (Art. 7, paragraph 2) | Mr. Vansh Vermani |
| |
2 | 14:30-16:30 | 1.2.4 Permanent Establishment and allocation of business profits Business Profits and Force of Attraction | Mr.Lakshaman Devara | ||
| Day 3 - 02-03-2024 Saturday | |||||
|---|---|---|---|---|---|
| S.No. | Session | Topic | Resource Person | Video Link | PPTs |
1 | 9:00 to 10:30 | 1.2.5. Business Profits and Associated Enterprise and Transfer Pricing Concept of Transfer Pricing- Definitions- Transfer Pricing as Arm’s length concept Associate Enterprise Applications of Art. 9 based on domestic laws | Ms. Prerna Peshori | ||
| 2 | 11:30-13:30 | 1.2.5. Business Profits and Associated Enterprise and Transfer Pricing Primary adjustments, Secondary adjustment, Safe Harbour Rules, | Ms. Bhavya Bansal Goyal | Click here | |
| 3 | 14:30-16:30 | 1.2.5. Business Profits and Associated Enterprise and Transfer Pricing Methods of TP | Mr. Kranthi | Click here | Click here |
| Day 4 - 03-03-2024 Sunday | |||||
|---|---|---|---|---|---|
| S.No. | Session | Topic | Resource Person | Video Link | PPTs |
1 | 9 to 10:30 | 1.2.5. Business Profits and Associated Enterprise and Transfer Pricing Role of Transfer Pricing Rules in business profit allocation | Mr. Kranthi | Click here | |
| 2 | 11:30-13:30 | 1.2.5. Business Profits and Associated Enterprise and Transfer Pricing Unitary Approach, Formulary Apportionment, Thin Capitalisation Rules | Mr. Vansh Vermani | ||
| 3 | 14:30-16:30 | 1.2.5. Business Profits and Associated Enterprise and Transfer Pricing Advance Pricing Agreements | Ms. Bhavya Bansal Goyal | Click here | |
| Day 5 - 16-03-2024 Saturday | |||||
|---|---|---|---|---|---|
| S.No. | Session | Topic | Resource Person | Video Link | PPTs |
1 | 9 to 10:30 | 1.2.6. Income From Immovable Property And Capital Gains Income from Immovable Property and Movable property | Mr. K Prasanna | Click here | |
| 2 | 11:30-13:30 | 1.2.6. Income From Immovable Property And Capital Gains Cross border deals- Outbound transfer of an asset from a PE- Alienation of shares | Mr. Lakshman Devara | ||
| 3 | 14:30-16:30 | 1.2.6. Income From Immovable Property And Capital Gains Beneficial owner of capital gains | Mr.Prasanna | Click here | Click here |
| Day 6 - 17-03-2024 Sunday | |||||
|---|---|---|---|---|---|
| S.No. | Session | Topic | Resource Person | Video Link | PPTs |
1 | 9 to 10:30 | 1.2.6. Income From Immovable Property And Capital Gains Sec. 9 under Income-tax Act, 1961, Definition of Capital Asset and Transfer under Income-tax Act, 1961 | Ms. Prerna Peshori | Click here | |
| 2 | 11:30-13:30 |
|
| ||
| 3 | 14:30-16:30 | 1.2.6. Income From Immovable Property And Capital Gains Recent trends and developments in capital gains | Ms. Nikky Jhamtani | Click here | Click here |
| Day 7 - 24-03-2024 Sunday | |||||
|---|---|---|---|---|---|
| S.No. | Session | Topic | Resource Person | Video Link | PPTs |
1 | 9 to 10:30 | 1.2.4. Permanent Establishment and allocation of business profits Agency PE | Mr. K. Prasanna | ||
| 2 | 11:30-13:30 | 1.2.6. Income from Immovable Property and Capital Gains Indirect Transfer, Vodafone and Cairns controversy | CA Ankita Arora | ||
| 3 | 14:30-16:30 | ||||
2 Year M.A. Programmes- M.A. (International-Taxation)
First semester PCP
Kindly Note: Webex Meeting links to join online class as per the below schedule has been emailed to you along with Meeting link, Meeting number & Password. The recorded Video links & PPTs will be uploaded on this page within 10 days after the closure of the classes.
Kindly Note: Password to access Video Links at Vimeo is - nalsar123
| Day 1 - 18-11-2023 Saturday | |||||
|---|---|---|---|---|---|
| S.No. | Session | Topic | Resource Person | Video Link | PPTs |
1 | 9 to 10:30 | Introduction/Orientation | Dr. Neha Pathakji Course Coordinator | Click here | |
2 | 11:30-13:30 | International tax conventions and treaties under the Constitution | Tarun Jain | ||
3 | 14:30-16:30 | Domestic Tax Laws in interaction with DTAAs | Nikky Jamtani | ||
| Day 2 - 19-11-2023 Sunday | |||||
|---|---|---|---|---|---|
| S.No. | Session | Topic | Resource Person | Video Link | PPTs |
1 |
11:30-13:30 | International Law | Vivek Mukherjee |
| |
2 | 14:30-16:30 | Vienna Convention on the law of treaties | Vivek Mukherjee |
| |
| Day 3 - 02-12-2023 Saturday | |||||
|---|---|---|---|---|---|
| S.No. | Session | Topic | Resource Person | Video Link | PPTs |
1 | 9 to 10:30 | History of International Tax Treaty- Scope, structure and purposes of tax treaties | Dipna Agate | ||
| 2 | 11:30-13:30 | Source and residence base of taxation- under domestic law and tax treaties | (Vansh Vermani) | Click here | Click here |
| 3 | 14:30-16:30 | Definitions in Tax treaties and fiscally transparent entities | (Vansh Vermani) | Click here | Click here |
| Day 4 - 03-12-2023 Sunday | |||||
|---|---|---|---|---|---|
| S.No. | Session | Topic | Resource Person | Video Link | PPTs |
1 | 9 to 10:30 | scope of “subject to tax clause”- liable to tax- LOB clause | Nikky Jamtani | Click here | |
| 2 | 11:30-13:30 | Overview of OECD BEPS Action Plans-Multilateral Instruments (MLIs)- Synthesised Treaty Text Unified Framework Pillar 1 and 2 | Meyyappan | Click here | |
| Thursday Day 5 - 04-12-2023 Monday | |||||
|---|---|---|---|---|---|
| S.No. | Session | Topic | Resource Person | Video Link | PPTs |
1 | 9 to 10:30 | Corporate Taxation and International Taxation as Tax Justice | Neha Pathakji | ||
| 2 | 14:30-16:30 | Concept of ‘Place of Effective Management’ and ‘management and control’ concepts | (Ashrita Prasad) | Click here | |
| Day 6 - 23-12-2023 | |||||
|---|---|---|---|---|---|
| S.No. | Session | Topic | Resource Person | Video Link | PPTs |
1 | 10:30-12:00 Noon | Residence of individuals | (Ashrita Prasad) | Click here | |
| 2 | 12:15- 1:45pm | Tie Breaker rules for individuals | (Ashrita Prasad) | Click here | Click here |
Director (Officiating)
Professor Srikrishna Deva Rao, Vice-Chancellor,
NALSAR University of Law
Ph : +91 40 23498102
Email : vc@nalsar.ac.in
Administrative Contact
Ms. B. Nagalakshmi
Assistant Registrar
Ph : +91 40 23498402 / 404 ; Fax: +91 40 23498403
Email : ddeadmissions@nalsar.ac.in
Mobile : 70755 89600
Postal Address
Directorate of Distance Education
NALSAR University of Law
Justice City, Shameerpet, Medchal District,
Hyderabad - 500101, Telangana, India
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