Overview of Model Tax Convention - CA Final International Taxation

Table of Contents

Article 1 - Persons Covered/General Scope

Article 2 - Taxes Covered

Lecture 1 - Article 2 - Taxes Covered
Lecture 2 - Article 2 of India Netherlands Treaty, India USA Treaty

Lecture 3 - Key Features of Article 2, Which taxes are Covered
Lecture 4 - What is regarded as Taxes on income and on capital
Lecture 5 - Key feature of Article 2(2) of India USA Treaty
Lecture 6 - Article 2(3) - Specific countrywide taxes which are covered

Article 3 - General Definitions

Article 4 - Resident

Lecture 1 - Article 4 - Resident
Lecture 2 - Who are Resident - Article 4(1)

Lecture 3 - Meaning of Person - Article 3(1)A
Lecture 4 - Interplay of Article 4(1) and IT Act
Lecture 5 - Partnership - Liable to tax therein, Person who are not taxable
Lecture 6 - Proof of being a Resident of a Contracting State
Lecture 7 - Tie breaker Rule - Article 4(2)
Lecture 8 - Permanent Home, Centre of Vital Interest, Habitual Abode and Nationality
Lecture 9 - Article 4(3) – Tie Breaker Rule – Person Other than an Individual

Article 5 - Permanent Establishment

Lecture 1 - Article 5 - Permanent Establishment
Lecture 2 - Fixed Place PE, Specific Inclusion and Exclusions in PE
Lecture 3 - Agency PE - Dependent and Independent
Lecture 4 - Understanding the Basics of PE and Business connection and there relevance
Lecture 5 - Concept of Business Connection and PE under the IT Act
Lecture 6 - Scheme of Article 5 of the India USA Treaty
Lecture 7 - Article 5(1) - Fixed Place of Business
Lecture 8 - Article 5(2)(L) - India USA Treaty - Service PE
Lecture 9 - Article 5(2) - Inclusion in PE - Construction and Installation PE
Lecture 10 - Article 5(3) - India USA Treaty - Preparatory or Auxiliary Activities
Lecture 11 - Article 5(4) - India USA Treaty - Agency PE - Dependent Agent
Lecture 12 - Habitually securing orders in the Source State for Non Resident
Lecture 13 - Article 5(5) - India USA Treaty - Independent Agent
Lecture 14 - Article 5(6) - India USA Treaty - Holding Subsidiary Relationship

Article 7 - OECD Model - Taxation of Business profits

Lecture 1 - Article 7 - OECD Model - Taxation of Business profits - Article 7 (1) to Article 7(3)
Lecture 2 - Article 7 - Business profits (Part 2) and Article 11 - Interest
Lecture 3 - Structure of Article 7 of the India USA Treaty
Lecture 4 - Article 7(1) Right of the Source State to tax Business Profits
Lecture 5 - Article 7(2) - India USA Treaty - Profits attributable to a PE
Lecture 6 - Article 7(3) –India USA Treaty - Expenses allowed as a deduction and cross charges etc
Lecture 7 - Article 7(4) - India USA Treaty -Mere purchase of goods by Permanent Establishment
Lecture 8 - Article 7(5) - India USA Treaty - Profits from assets and activities
Lecture 9 - Article 7(6) - India USA Treaty - Items dealt with in other article
Lecture 10 - Article 7(7) - India USA Treaty - Meaning of business Profits

Article 11 - Interest

Lecture 1 - Article 11(1) - Right of state of residence to tax interest
Lecture 2 - Article 11(2) - Right of Source State to tax interest
Lecture 3 - Exemption in source state for certain interest
Lecture 4 - Article 11(4) - India USA - What is covered as Interest
Lecture 5 - Article 11(5) - Taxation of interest if NR has a PE in India
Lecture 6 - Article 11(6) - When shall interest be treated as Arising in India
Lecture 7 - Article 11(7) - India USA Treaty - Excess Interest Payment to related Party

Article 12 - Taxation of Royalty - Overview of Model Tax Convention

Lecture 1 - Article 12 - Taxation of Royalty
Lecture 2 - Royalty/FTS –Scenario of Taxability in India and Rights of India and Other Contracting State
Lecture 3 - Beneficial Provision - Treaty or Act are Applicable
Lecture 4 - Section 9(1) - Charging provisions for taxation of Royalty
Lecture 5 - Article 12(1) - India USA Treaty - Right of the state of residence to tax royalty
Lecture 6 - Article 12(3) - India USA Treaty - Definition of Royalties
Lecture 7 - Article 12(4) - India USA Treaty - Fee for included services
Lecture 8 - Article 12(5) - India USA Treaty - FIS exclusion
Lecture 9 - Article 12(6) - Royalty and FIS effectively connected to a PE
Lecture 10 - Article 12(7) - India USA Treaty
Lecture 11 - Article 12(8) Excess Payments to related Enterprise
Lecture 12 - Most Favored Nation Clause (MFN Clause)

Article 13 - Capital Gains

Lecture 1 - Article 13 - Capital Gains
Lecture 2 - Introduction to Article 13 Capital Gains and Coverage thereof
Lecture 3 - Who has the right to tax Capital Gains
Lecture 4 - Capital Assets covered under Article 13
Lecture 5 - Approach to ascertain Taxation of Capital Gains
Lecture 6 - Article 13(2) - India Austria Treaty - Movable Property of PE Business
Lecture 7 - Article 13(3) - India - Netherlands Treaty
Lecture 8 - Article 13(4) - Transfer of shares of a real estate company
Lecture 9 - Article 13(5) - India Netherlands Treaty - Alienation of any other Property
Lecture 10 - Capital gains on transfer of immovable property referred to in Article 13(1)

Article 14 - Independent Personal Services

Lecture 1 - What is a Fixed Base and its examples - Protocol to the Belarus Treaty
Lecture 2 - Inclusions and exclusions from Article 14(1)

Article 21 - Other Income

Lecture 1 - Applicability of Article 21 - Other Income
Lecture 2 - Article 23(1) - India US Treaty - Key Characteristics
Lecture 3 - Taxation of other income attributable to the PE of the Non resident in India
Lecture 4 - Article 21(3) - India US Treaty - Right of India to tax Other income which arise in India

Article 23 - Elimination of Double Taxation

Lecture 1 - Types of Relief from Double Taxation - Unilateral and Bilateral Relief
Lecture 2 - Applicability of Article 23
Lecture 3 - Underlying credit and Tax Sparing
Lecture 4 - Methods of Tax Credit - Exemption and Credit Method
Lecture 5 - Article 25(1) - India USA Treaty - Credit against the US taxes
Lecture 6 - Article 25(3) - India USA Treaty - Where does income arise
Lecture 7 - Key controversies issues in claiming Foreign Tax credit

Article 24 - Non Discrimination and Article 25 - Mutual Agreement Procedure

Lecture 1 - What is MAP and its applicability in the Treaty context
Lecture 2 - Implementation of MAP under Indian domestic laws
Lecture 3 - Article 27(1)- Right to file MAP, procedure and interaction vis a vis appeal under Domestic laws
Lecture 4 - Article 27(2) and Article 27(3) - India USA Treaty
Lecture 5 - India US Treaty - Developing appropriate Bilateral and Unilateral
Lecture 6 - Application of MAP for Subsequent Years
Lecture 7 - Introduction to Non Discrimination and Types of discrimination under Treaty
Lecture 8 - Article 24(1) - Discrimination based on Nationality
Lecture 9 - Article 26(2) - India USA Treaty - Discrimination for PE Taxation
Lecture 10 - Article 26(4) - India USA TREATY - Ownership of Foreign Company

Article 26 - Exchange of Information

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