CA Final International Taxation Notes Elective Paper 6C

CA Final International Taxation Notes Elective Paper 6C

Module 1 – Transfer Pricing

• Arm’s Length Price

Module 3 – Authority for advance rulings

• Authority for advance rulings

Module 3 – Double taxation relief

• Double taxation relief

Module 8 – Anti Avoidance Measures

• Tax Avoidance
• What is Treaty Shopping
• Controlled Foreign Corporation (CFC) Rules and Thin capitalization – BEPS

Module 9

• E-commerce transaction