CA Final International taxation revision notes for a quick review
CA Final International taxation revision notes for a quick review: CA Final new syllabus has 8 papers. Paper 6 of the new syllabus provides several elective papers to be chosen from. One main elective paper is Paper 6C – International taxation.
This article provides you with complete CA final International taxation revision notes for a quick review of the paper. By no means, we are saying this is the main study material. This material should be used for revision.
About paper 6 CA Final International Taxation Paper
Globalization, capital mobility, and increased trade and services have made the whole world virtually one market. As a result, international taxation has become a key concern area both for business enterprises engaged in cross border transactions as well as for tax administrations of countries.
Considering its significance, international taxation has been included as a dedicated part (i.e., Part-II) for 30 marks in Final old syllabus and Paper 6C of the new syllabus.
In this revision notes shared with you below, diagrams, tables and flow charts have been extensively used to help you recap the significant concepts, provisions and principles relating to international taxation. Please remember that the capsule provided hre will only serve as a quick recap for the Examinations. For a comprehensive study, read the Study Material and RTP of the paper.
Paper 6C of CA final new syllabus – International Taxation – chapters
Paper 6C of CA final new syllabus – International Taxation – mainly covers the following topics –
- Chapter 1: Transfer Pricing
- Chapter 2: Non-resident Taxation
- Chapter 3: Double Taxation Relief
- Chapter 4: Advance Rulings
- Chapter 5: An Overview of the Black Money and the Imposition of Tax Law
- Chapter 6: Taxation of E-Commerce Transactions
- Chapter 7: Tax Treaties: Overview, Features, Application and Interpretation
- Chapter 8: Anti Avoidance Measures
- Chapter 9: Overview of Model Tax Conventions
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