ICAI examination pattern change May 2019 attempt and onwards ICAI , has recently issued a notification through which they have indicated that for students appearing
In order to enhance the capabilities of CA Inter pass students who could not clear their final examinations, Board of Studies is organizing a 30
ICAI examination pattern change May 2019 attempt and onwards – Latest update For students appearing in the CA Inter and CA Final Examinations under the
Clarification regarding date of declaration of results of CA exams. It has been brought to our notice that a fake announcement regarding the date of
Assessment of CA Students after completion of 1st and 2nd year of practical training The Council has decided to assess students after completion of first
ARTICLE 11 (3) INDIA USA – EXEMPTION IN SOURCE STATE FOR CERTAIN INTEREST Notwithstanding the provisions of paragraph 2 of this Article, interest arising in
MECHANICS COMPONENTS OF INTEREST TAXATION Click here to Enroll in Interpretation of Tax Treaty (DTAA) – International Taxation Course RESIDENCE BASED DEDUCTION KEY ISSUES
ARTICLE 10(4) OF INDIA USA TREATY – PE OR FIXED BASE The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner
ARTICLE 10(2) OF INDIA USA TREATY – RIGHT OF SOURCE STATE TO TAX DIVIDEND However, such dividends may also be taxed in the Contracting State
DECLARATION OF DIVIDEND Click here to Enroll in Interpretation of Tax Treaty (DTAA) – International Taxation Course KEY ASPECTS TO BE COVERED MEANING
ARTICLE – 4(2) OF THE OECD & UN MODEL– TIE BREAKER INDIVIDUAL ARTICLE – 4(2) OF THE OECD & UN MODEL– TIE BREAKER INDIVIDUAL CASE
ARTICLE – 4(3) – TIE BREAKER RULE – PERSON OTHER THAN AN INDIVIDUAL Where by reason of application of paragraph 1 a person other than