PAPER- 6C : INTERNATIONAL TAXATION

PART I - Taxation of International Transactions and Non-resident Taxation in India

1. Transfer Pricing provisions under the Income-tax Act, 1961
2. Other Provisions relating to taxation of international transactions and non-resident taxation under the Income-tax Act, 1961
3. Law and Procedures under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - An Overview

PART II - Other aspects of International Taxation

1. Overview of Model Tax Convenetions
2. Tax treaties, Application and Interpretation
3. Anti-Avoidance Measures
4. Taxation of E-Commerce Transactions