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CA Final International Tax
International Tax – DTAA Course
TDS Course
Anti Avoidance Measures - CA Final International Taxation
Table of Contents
Introduction to Anti Avoidance
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Doctrine of Tax Avoidance
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General Anti Avoidance Regulations GAAR - Introduction and Summary of GAAR provisions
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GAAR Examples on various situations
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Lack of Commercial substance and its implications
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Overview of Indian GAAR Provisions - Section - 98, 99, 101
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General Anti Avoidance Regulations GAAR Vs Specific Anti Avoidance Regulations SAAR
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FAQs on General Anti Avoidance Regulations
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GAAR Examples and Treaty Shopping - Anti Avoidance Measures
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Introduction and Need for Base Erosion and Profit Shifting (BEPS) - Anti-Avoidance Measures
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Action Plan 1, 2 - Addressing the tax challenges of the Digital Economy & Neutralising the Effects
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BEPS Action Plan 3 and Action Plan 4 - Anti Avoidance Measures
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BEPS Action Plan 5 - Countering Harmful Tax Practices and Action Plan 6 Preventing Treaty Abuse
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Action Plan 6 and 7 - Preventing Treaty Abuse, Preventing the Artificial Avoidance of PE Status
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Action Plan 8 to 10 Aligning Transfer Pricing Outcomes with Value Creation
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Action Plan 11 - Measuring and Monitoring BEPS
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BEPS Action Plan 12 to 15 - Anti Avoidance Measures
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Controlled Foreign Corporation Regulations (CFC regulations)
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