Scribd Logo
Upload

Welcome to Scribd!

  • 27 views

    International Tax Notes (Part II) For May & Nov 23

    Uploaded by

    Tushar Malhotra

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content

    You might also like

    International Tax Notes (Part II) For May & Nov 23

    Uploaded by

    Tushar Malhotra
    27 views95 pages

    Original Title

    International Tax Notes (Part II) for May & Nov 23

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    27 views95 pages

    International Tax Notes (Part II) For May & Nov 23

    Uploaded by

    Tushar Malhotra

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 95

    CA FINAL

    DIRECT TAX LAWS AND


    INTERNATIONAL TAXATION

    CONCEPT
    NOTES
    [Part II:
    International Tax]
    As amended by the Finance
    Act, 2022
    [Assessment Year 2023-24]

    (Relevant for MAY 2023 &


    NOV 2023 examination)

    These Concept Notes are prepared by CA ATUL AGARWAL (AIR-1). All concepts of CA Final
    Direct Tax (Part II : International Tax) are covered in 93 pages. Refer these Notes alongwith the
    Question Bank and Lectures/Free Revision Videos.
    Reach out to us at following for Classes, Mock Tests, Notes and Guidance:-
    • Telegram Channel – AIR1CA Guidance & Notes • Youtube – Atul Agarwal
    • Android App – AIR1CA Career Institute • Website – air1ca.com
    • Call/Whatsapp – 7742554277 • Email – air1icai@gmail.com

    Best Wishes… Radhe Radhe!!


    Index

    PART II: INTERNATIONAL TAX (30 Marks)


    Chapter Name Page No.
    Double Tax Relief 1 – 10
    Transfer Pricing 11 – 40
    Advance Rulings 41 – 43
    Equalisation Levy 44 – 47
    Non Resident Taxation 48 – 71
    BEPS & GAAR 72 – 79
    Tax Treaties 80 – 86
    Model Tax Convention 87 – 92
    Annexure (Rule 115) 93

    Scan this QR code to watch Free Revision Lectures


    on YouTube for CA Final DT & International Tax
    May 23 & Nov 23 Exams

    BY CA ATUL AGARWAL (AIR-1)


    AIR1CA Career Institute (ACI)
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 1
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 2
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 3
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 4
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 5
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 6
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 7
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 8
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 9
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 10
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 11
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 12
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 13
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 14
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 15
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 16
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 17
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 18
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 19
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 20
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 21
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 22
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 23
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 24
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 25
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 26
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 27
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 28
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 29
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 30
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 31
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 32
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 33
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 34
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 35
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 36
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 37
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 38
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 39
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 40
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 41
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 42
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 43
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 44
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 45
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 46
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 47
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 48
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 49
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 50
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 51
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 52
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 53
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 54
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 55
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 56
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 57
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 58
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 59
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 60
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 61
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 62
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 63
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 64
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 65
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 66
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 67
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 68
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 69
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 70
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 71
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 72
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 73
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 74
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 75
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 76
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 77
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 78
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 79
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 80
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 81
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 82
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 83
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 84
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 85
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 86
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 87
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 88
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 89
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 90
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 91
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 92
    By CA Atul Agarwal (AIR 1) AIR1CA Career Institute air1ca.com Page 93

    You might also like