Anti avoidance measures in International Taxation

Topics Covered under Module 8 – Anti avoidance measures in International Taxation CA Final Elective Paper 6C

• Tax avoidance
• General Anti Avoidance Rule
• GAAR Examples
• FAQ ON GAAR
• What is Treaty Shopping
• Measures for Anti Treaty Shopping in Tax Treaties
• Base Erosion and Profit Shifting
• BEPS Action Plans
• Controlled Foreign Corporation