INT1061 | International Taxation

How does this course relate to the programme curriculum – is it a core or elective – mandated by Bar Council or UGC – does it develop on a prior course in the programme or is the foundational or standalone course

This is an elective course. The students who opt for this course should have undergone a course in Tax Law I (Direct Taxes) usually taught in the 4th year.
Describe how you have approached the course. What have you included/excluded and why? Choice of materials – primary or secondary readings / case law

This course focuses on three important areas of international taxation, namely, Tax treaties (DTAA), Transfer Pricing and BEPS. Apart from the standard text books on the subject, the course will rely on many essays and articles written by experts in the field. Wherever necessary, important court judgments including international ones will be discussed to provide conceptual clarity on the principles governing international taxation.

Describe your pedagogical method: lectures, socratic discussion, seminar style discussion, response papers or group work; any field work

Describe the layout of the course: module structure and sequence

There will be three modules, namely, 1. Tax Treaties (DTAA) – 20 hrs.; 2. Transfer Pricing – 12 hrs.; and 3. Base Erosion and Profit shifting (BEPS)- and Indian response – 8 hrs