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???? International Taxation Ready Reckoner

???? 1. Introduction to International Taxation

• Meaning of International Taxation

• Importance in Global Trade and Investment

• Key Concepts:

  • Source-based taxation

  • Residence-based taxation

  • Double Taxation

  • Tax Treaties

???? 2. Double Taxation Avoidance Agreements (DTAA)

• Purpose of DTAAs

• Structure of a Tax Treaty

• Key Terms:

  • Resident

  • Permanent Establishment (PE)

  • Beneficial Owner

  • Article-by-Article Breakdown (e.g., Dividend, Interest, Royalty, FTS)

Sample Table: Withholding Tax Rates (India)

???? 3. Transfer Pricing

• Definition & Importance

• Arm’s Length Principle

• Methods of Determining Arm’s Length Price:

  • Comparable Uncontrolled Price (CUP)

  • Resale Price Method (RPM)

  • Cost Plus Method (CPM)

  • Transactional Net Margin Method (TNMM)

  • Profit Split Method

• Documentation Requirements

• Master File, Local File, and Country-by-Country Reporting

???? 4. Permanent Establishment (PE)

• Definition under OECD & UN Model Conventions

• Types of PE:

  • Fixed Place PE

  • Construction PE

  • Service PE

  • Agency PE

• Anti-fragmentation Rules

• Recent Developments under BEPS Action 7

???? 5. Withholding Tax Obligations

• Meaning and Scope

• Applicability to Cross-Border Payments

• Rate Determination: Domestic Law vs. DTAA

• Tax Deduction and Reporting Obligations

• Penalties for Non-Compliance

???? 6. BEPS (Base Erosion and Profit Shifting) Overview

• OECD’s BEPS Project

• Key Actions:

  • Action 1: Tax Challenges of the Digital Economy

  • Action 5: Harmful Tax Practices

  • Action 7: Avoidance of PE Status

  • Action 13: Transfer Pricing Documentation

  • Action 15: Multilateral Instrument (MLI)

???? 7. Digital Economy Taxation

• Equalization Levy (India example)

• Significant Economic Presence (SEP) Concept

• OECD’s Pillar One & Pillar Two Framework

• Global Minimum Tax Rules

???? 8. Tax Residency

• Residential Status under Domestic Law

• Tie-Breaker Rule under DTAA

• Place of Effective Management (POEM)

• Implications for Global Tax Liability

???? 9. Practical Aspects

• Documentation Checklist for International Transactions

• Flowcharts for DTAA Application

• Sample Withholding Tax Certificates

• Common Errors and How to Avoid Them

???? 10. Recent Updates

• Latest OECD Guidelines

• Changes in Indian International Tax Laws (if applicable)

• Important Court Rulings

• Trends in Global Tax Reforms

? Appendix:

• List of Important Tax Treaties

• Glossary of International Tax Terms

• Useful Websites and Resources