Ram Dutt Sharma Understanding of International Taxation

CONTENT

• Introduction to International Taxation
• Scope and Objectives of International Tax Law
• Residential Status and Source-based Taxation
• Taxation of Non-residents under Indian Law
• Double Taxation Relief and Foreign Tax Credit
• Double Taxation Avoidance Agreements (DTAAs)
• OECD and UN Model Tax Conventions
• Permanent Establishment (PE) Concepts
• Business Profits and Attribution Rules
• Taxation of Royalty and Fees for Technical Services
• Capital Gains in International Transactions
• Transfer Pricing Regulations and Documentation
• Arm’s Length Price Determination Methods
• Equalisation Levy and Digital Taxation
• BEPS (Base Erosion and Profit Shifting) Framework
• GAAR and Anti-avoidance Provisions
• Withholding Tax Provisions for Cross-border Payments
• Taxation of Foreign Companies and Branch Offices
• FEMA and International Financial Transactions
• Advance Rulings and MAP (Mutual Agreement Procedure)
• International Tax Compliance and Reporting Standards
• Judicial Pronouncements on International Taxation
• Recent Amendments by Finance Act, 2026
• Practical Case Studies and Illustrations
• Emerging Issues in Global Taxation and Digital Economy