This Course is meant for learners who want to learn, explore and enhance their knowledge on the complex area of International Tax. The course has been divided into 29 Sections, each comprising of a particular Article dealing with International tax. We have used India USA Treaty as a basis of explaining various concepts and judicial precedents in India as a basis for explaining various concept, but the explanation can help anyone understand the concept of International Tax.
Whether it is concept of Resident, existence of Permanent establishment, Income from immovable property, Taxation of Shipping, inland waterways transport and air transport, Dividends, Interest, Fee for technical services & Royalties, Capital gains, Independent Personal services, Directors's fees, Artistes and sportsmen amongst others. This Course is not a professional advise and hence before deciding on any practical case study, proper expert advise should be obtained.