PAPER-7: DIRECT TAX LAWS AND INTERNATIONAL TAXATION

Part I: Direct Tax Laws

Law and Procedures under the Income-tax Act, 1961

Part II: International Taxation

1. Taxation of international transactions and Non-resident taxation
2. Overview of Model Tax Conventions - OECD and UN
3. Application and interpretation of Tax Treaties
4. Fundamentals of Base Erosion and Profit Shifting