2-YEAR M.A. (INTERNATIONAL TAXATION)

SEMESTER I FOUNDATION OF INTERNATIONAL TAX TREATY

1.1.1 UNDERSTANDING INTERNATIONAL TAX TREATIES AND ITS IMPLICATIONS ON DOMESTIC TAX LAWS

Module I Interplay between domestic tax laws and tax treaties Constitutional provisions (Art. 246 read with List I Entry 14)- Status of international tax conventions and treaties under the Constitution- Sec. 90, 90A, 91, 228A of the Income-tax Act, 1961 - Art. 245 of the Constitution - Extra-territorial Operations of Indian Income-tax Act, 1961- Overview of the framework of provisions related to non-residents under the Income-tax Act, 1961

Module II Past and Present of DTAA History of International Tax Treaty- Scope, structure and purposes of tax treaties- Types of DTAAs - Three Models- UN, OECD and US- Basic distinction in three models –Overview of OECD BEPS Action Plans-Multilateral Instruments (MLIs)- Synthesised Treaty Text- International Tax Arbitration- Unified Framework Pillar 1 and 2

Module III Problematising international taxation History of OECD Model-Global Tax Governance-International Tax Justice- Global South in Global Tax Policy

1.1.2 INTERPRETATION TAX TREATY

Module I Interpretation of Tax Treaty Vienna convention on the law of treaties- Principles of interpretation- Principles of interpretation of tax treaties- Approaches to treaty interpretation- Interpretation of the terms in Tax Treaty- Concept of good faith in treaty interpretation- Role of Model Commentaries in interpretation

1.1.3 SCOPE OF TAX TREATIES

Module I Scope of tax treaties- General definitions (Art. 3) – Persons covered (Art.1)- Transparent entities, partnerships and collective investment vehicles- Taxes covered (Art.2) -Taxes on income and on capital (Art. 2 Paragraph1)-Taxes on income and on capital (Art. 2, paragraph 1)-Definition of taxes on income and on capital (Art. 2, paragraph 2)- Income taxes, Taxes on profits and gains derived from the alienation of property, Extraordinary taxes, Taxes on capital, List of covered taxes (Art. 2, paragraph 3), New taxes (Art. 2, paragraph  4)- scope of “subject to tax clause”- liable to tax-- Issue with taxes outside the scope of tax treaties (Equalisation levy, DDT, Surcharge, cess, controversies)-Purpose of Tax Treaties

1.1.4 RESIDENCE FOR TREATY PURPOSES

Module I Residence Residence based taxation and source-based taxation – Residence of individuals, company and other non-natural entities under DTAA- Concept of ‘Place of Effective Management’ and ‘management and control’ concepts, POEM for subsidiaries-Examples of POEM in shipping business- Dual residency and Tie Breaker rules for individuals, companies and other non-natural entities- Brief introduction to the Case-by-case approach under Mutual Agreement Procedure (MAP)