Fundamentals of INTERNATIONAL TAXATION 2018 by CA. DIVAKAR VIJAYASARATHY

Fundamentals of INTERNATIONAL TAXATION

PART A

Double Taxation Avoidance Agreements

History of Model Convention

Important Terms

Article 1       Persons Covered

Article 2       Taxes Covered

Article 3       General Definitions

Article 4       Resident

Article 5       Permanent Establishment

Article 6       Income from Immovable Property

Article 7       Business Profits

Article 8       Shipping, Inland Waterways Transport and Air Transport

Article 9       Associated Enterprises

Article 10     Dividends

Article 11     Interest

Article 12     Royalty

Article 13     Capital Gains

Article 14     Independent Personal Services

Article 15     Dependent Personal Services

Article 16     Director’s Fees and Remuneration of Top Level Managerial Officials

Article 17     Artistes and Sportspersons

Article 18     Pension and Social Security Payments

Article 19     Government Service

Article 20     Students

Article 21     Other Income

Article 22     Capital

Article 23     Methods for the Elimination of Double Taxation

Article 24     Non-Discrimination

Article 25     Mutual Agreement Procedure

Article 26     Exchange of Information

Article 27     Assistance in the Collection of Taxes

Article 28     Members of Diplomatic Missions and Consular Posts

Article 29     Entry into Force

Article 30     Termination

PART B

Miscellaneous Topics

1. Base Erosion and Profit Sharing (BEPS)
2. Foreign Tax Credit (FTC)
3. Place of Effective Management (POEM)
4. General Anti Avoidance Rules (GAAR)
5. Multi-Lateral Instrument (MLI)