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Comparable Uncontrolled Price Method

Arinjay Academy / July 10, 2018

Comparable Uncontrolled Price Method

WHEN CAN COMPARABLE UNCONTROLLED PRICE METHOD BE APPLIED

Comparable uncontrolled price method (also known as “CUP method transfer pricing”) is one of the transfer pricing methods, which, as the name suggests, compares

  • the price in the transaction which is being evaluated for arm’s length,
  • with the price charged /received between two unrelated parties for similar goods or services.

[Read more…] about Comparable Uncontrolled Price Method

Alankar in Hindi

Arinjay Academy / July 9, 2018

Alankar in Hindi

अलंकार ( Alankar in Hindi)

अलंकार (Alankar in Hindi) – ‘अलंकार’ शब्द का शाब्दिक अर्थ है – आभूषण

→   अलंकार शब्द दो शब्दों के योग से बना है –

अलम् + कार
↓              ↓
शोभा + करने वाला

→   काव्य की शोभा को बढ़ाने वाले तत्व अलंकार कहलाते हैं |

→   “अलंक्रियते इति अलंकार”

जदपि सुजाति सुलक्षणी, सुबरन सरस सुवृत्त |
भूषण बिनु न बिराजही, कविता, वनिता मित्त ||

अलंकार के भेद ( Alankar ke bhed )

(1)  शब्दालंकार
(2)  अर्थालंकार
(3)  उभयालंकार

[Read more…] about Alankar in Hindi

सर्वनाम - सर्वनाम के भेद

Arinjay Academy / July 9, 2018

सर्वनाम – सर्वनाम के भेद

सर्वनाम की परिभाषा और सर्वनाम के भेद – पुरुषवाचक सर्वनाम, निश्चयवाचक सर्वनाम, अनिश्चयवाचक सर्वनाम, सम्बन्धवाचक सर्वनाम, प्रश्नवाचक सर्वनाम, निजवाचक सर्वनाम

सर्वनाम शब्द – सर्व + नाम के योग से बना है |
जिसका   शाब्दिक अर्थ है – “सबका नाम” |

जैसे – राधा आज विद्यालय नहीं आईं क्योंकि राधा बीमार है |
→   राधा आज विद्यालय नहीं आईं क्योंकि “वह” बीमार है |

सर्वनाम की परिभाषा – संज्ञा के स्थान पर प्रयुक्त होने वाले शब्द सर्वनाम कहलाते हैं |
जैसे – मैं, तुम, वह, हम, आप, उसका आदि |
सर्वनाम शब्द कुल 11 होते हैं – मैं, तुम, यह, वह, कोई, कुछ, क्या, कौन, जो, सो, आप |

सर्वनाम के भेद

[Read more…] about सर्वनाम – सर्वनाम के भेद

उपसर्ग - उपसर्ग के भेद

Arinjay Academy / July 9, 2018

उपसर्ग – उपसर्ग के भेद

उपसर्ग – उपसर्ग के भेद

उपसर्ग शब्द दो शब्दों के मेल से बना है –

उपसर्ग

परिभाषा : वे शब्दांश जो किसी मूल शब्द के पूर्व में लगकर नये शब्द का निर्माण करते हैं अर्थात् नये अर्थ का बोध कराते हैं, उन्हें उपसर्ग कहते हैं |

जैसे –  “हार”

 उपसर्ग  – आ 
मूल शब्द –
हार
आ + हार = आहार

उपसर्ग – उप
मूल शब्द – हार
उप + हार = उपहार

उपसर्ग – ‘प्र’
मूल शब्द –
हार
प्र + हार = प्रहार

उपसर्ग के भेद (Upsarg ke bhed)

हिंदी भाषा में मुख्यत: तीन प्रकार के उपसर्ग प्रचलित हैं –

उपसर्ग के भेद

[Read more…] about उपसर्ग – उपसर्ग के भेद

प्रत्यय ( Pratyay) - प्रत्यय के प्रकार

Arinjay Academy / July 9, 2018

प्रत्यय – प्रत्यय के प्रकार

वे शब्दांश जो किसी शब्द के अंत में लगकर उस शब्द के अर्थ में परिवर्तन कर देते हैं, अर्थात् नये अर्थ का बोध कराते हैं, उन्हें प्रत्यय कहते हैं |

जैसे =

मिल + आवट =  मिलावट
समाज + इक =  सामाजिक
सुगन्ध + इत =  सुगन्धित
पढ़ + आकू =    पढ़ाकू

हिंदी में प्रत्यय तीन प्रकार के होते हैं –

[Read more…] about प्रत्यय – प्रत्यय के प्रकार

Ca Final Elective Paper 6c International Taxation

Arinjay Academy / July 9, 2018

CA Final Syllabus International Taxation – Direct Tax CA Final Paper and Elective Paper 6C

CA Final International Taxation Syllabus

One Paper – Three Hours – 100 Marks

Objective

To develop an understanding of the concepts, principles and provisions relevant to international taxation and acquire the ability to apply such knowledge to make computations and address issues in practical case scenarios.

Part I of CA Final International Taxation syllabus : Taxation of International Transactions & Non-resident Taxation in India (50 Marks)

1. Transfer Pricing provisions under the Income-tax Act, 1961

  • Arm’s Length Price
  • International Transactions
  • Most Appropriate Method iv. Functions, Assets and Risk Analysis
  • Documentation & Compliances
  • Specific Reporting Regime in respect of Country by Country reporting and master file
  • Advance Pricing Agreements

2. Other Provisions relating to taxation of international transactions and non-resident taxation under the Income-tax Act, 1961

  • Non-resident Taxation (including Source Rule of Taxation)
  • Double Taxation Relief
  • Advance Rulings

3. Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 – An Overview

Part II of CA Final International Taxation syllabus: Other aspects of International Taxation (50 Marks)

1. Overview of Model Tax Conventions

  • OECD Model Tax Convention
  • UN Model Tax Convention
  • US Model Tax Convention

2. Tax treaties, Application and Interpretation

  • Features of Tax treaties
  • Overview of Tax Information Exchange Agreements
  • Overview of Tax Information Exchange Agreements
  • Role of Vienna Convention in application and interpretation of tax treaties

3. Anti Avoidance Measures

  • Controlled Foreign Corporations
  • Base Erosion and Profit Shifting
  • Other Anti Avoidance Measures

4. Taxation of E-Commerce Transactions

  • Introduction
  • Emerging issues
  • Equalisation levy

NOTE

  • Transfer Pricing in Part I to carry weightage of 30 marks.
  • If any new legislation(s) are enacted in place of an existing legislation(s), the syllabus will accordingly include the corresponding provisions of such new legislation(s) in the place of the existing legislation(s) with effect from the date to be notified by the Institute. Similarly, if any existing legislation(s) on direct tax laws ceases to be in force, the syllabus will accordingly exclude such legislation(s)with effect from the date to be notified by the Institute.
  • The specific inclusions/exclusions in any topic covered in the syllabus, wherever required, will be effected by way of Study Guidelines every year, if required. Specific inclusions/exclusions in a topic may also arise due to additions/deletions made every year by the Annual Finance Act.
CA FINAL ELECTIVE 6C COURSE
TRANSFER PRICING COURSE
INTERNATIONAL TAX COURSE
PRACTICE MCQ CA FINAL ELECTIVE 6C

 

What is Transfer Pricing

Arinjay Academy / July 9, 2018

What is Transfer Pricing – CA Final Direct and International Tax

What is Transfer Pricing ?

To understand what is transfer pricing, let us look at an example : –
X Ltd. operates in Country A, wherein the tax rates are 30%. It intends to sell goods costing USD 100 to a customer in Country B for USD 150.
X limited also has a subsidiary C Ltd. in Country Y ?

[Read more…] about What is Transfer Pricing – CA Final Direct and International Tax

काल और काल के भेद - Kaal or kaal ke bhed

Arinjay Academy / July 8, 2018

काल और काल के भेद

जिस रूप से क्रिया के होने के समय का बोध हो, उसे काल (Kaal) कहते हैं।

पिछले साल मेरे जन्मदिन पर मेरी दीदी ने मुझे स्केट्स दिए थे।

आज मेरे जन्मदिन पर दीदी मेरे लिए घड़ी खरीद रही हैं।

अगले साल मेरे जन्मदिन पर मेरे पापा कहीं बाहर ले जाएँ।

इस प्रकार से हम देखते हैं कि उपर्युक्त वाक्यों में क्रियाएँ अलग-अलग समय में हो रही हैं। तो इस प्रकार से ‘क्रिया के समय दर्शाने को’ ही ‘काल’ कहते हैं। 

Kaal or Kaal ke bhed – Video Explanations

[Read more…] about काल और काल के भेद

Perimeter of Square

Arinjay Academy / July 6, 2018

Perimeter of Square

Perimeter of Square is equal to four times of its side.

Perimeter of Square = 4 x Length of each side

Question 1

Find the perimeter of a square, each of whose side is 14 cm ?

[Read more…] about Perimeter of Square

Perimeter of Rectangle Formula

Arinjay Academy / July 6, 2018

Perimeter of Rectangle

Perimeter of Rectangle is equal to twice of Sum of its length and breadth.

Perimeter of Rectangle Formula = 2 ( Length of Rectangle + Breadth of Rectangle )

Perimeter of Rectangle Examples

Find the perimeter of a rectangle in which:

Example 1

length = 12 cm and  breadth = 5 cm

[Read more…] about Perimeter of Rectangle

Successor in Maths, Predecessor in Maths

Arinjay Academy / July 6, 2018

Successor in Maths | Predecessor in Maths

Successor in Maths – Definition 

Successor in Maths – Successor of any whole number,  is the number, obtained by adding 1 to that number.

Predecessor in Maths – Definition 

Predecessor in Maths – Predecessor of any whole number is the number obtained by subtracting 1 from it.

Successor in Maths – Finding Successor of a Number

[Read more…] about Successor in Maths | Predecessor in Maths

What are Consecutive Numbers

Arinjay Academy / July 5, 2018

What are Consecutive Numbers – Consecutive Numbers Example

What are Consecutive Numbers ? 

What are Consecutive Numbers ?  This question often comes to the mind of Maths students in early classes.  Consecutive numbers are numbers,  that follow each other , in the order of smallest to largest.

In other words, we can say that consecutive number of any given number is obtained by adding 1 to that number.

[Read more…] about What are Consecutive Numbers – Consecutive Numbers Example

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