Paper 6C :
About International Taxation
This paper deals with principles, concepts, provisions and procedures of International taxation and Non-resident taxation in India.
The syllabus of International Taxation will be studied under two main parts:
- Taxation of International Transactions and Non-resident Taxation in India
- Other Aspects of International Taxation
International Taxation is a niche area of Direct Tax laws. Specialisation in this area has a lot of scope for future of students.
The topics covered in CA Final International Taxation
- Transfer Pricing
- Non-resident Taxation
- Double Taxation Relief
- Advance Rulings
- An Overview of the Black Money and the Imposition of Tax Law
- Taxation of E -Commerce Transactions
- Tax Treaties : Overview, Features, Application and Interpretation
- Anti-Avoidance Measures
- Overview of Model Tax Conventions
The best approach to study International Taxation
- Revise the entire material for a minimum of 3 times. This helps you to pick speed while answering.
- Since few chapters are same as that of Paper 7, read at once for both papers to save time.
- Read the entire case study only once and manage time, you can proceed to answer all the MCQ’s even without referring to the case study again and again.
- Make best utilisation of full time given to you in the exams, write mock tests to develop your strategies.
- Make sure you are using the right study material for your exams.