BIBF Diploma in International Taxation
Paper 1 – International Tax – Transfer Pricing (100 marks)
Provisions of Income-tax Act, 1961 and Income tax Rules, 1962 relating to Transfer pricing, OECD Transfer Pricing Guidelines and multinational Enterprises & tax Administration and UN Transfer Pricing guidance for developing Countries.
Summary of Contents
- An Overview of International Taxation
- Principles of International Tax Law
- Model Tax Conventions on Double Tax Avoidance
- Impact of Domestic Tax Systems
- Basic International Tax Structures
- Anti-Avoidance Measures
- Other Issues in International Taxation
Paper 2 – International Tax – Practice (100 marks)
Provisions of Income-tax Act, 1961 and Income tax Rules, 1962, relevant to International Tax in India, Principles of International Taxation, Double Taxation Avoidance Agreements, Tax Information Exchange Agreements, Anti-Avoidance Measures etc.
Model Tax Conventions (UN, US and OECD), Basics of International tax Structures, International Financial Centre, other issues in International Taxation which may arise from time to time like digital economy & e-commerce, financial Instruments and Trusts etc.
Any new legislation having impact on International Taxation, introduced from time to time
Summary of Contents
- An Overview/ Introduction of Transfer Pricing
- Functional Analysis
- Selection of Transfer Pricing Methods
- Comparability Analysis
- Documentation and Drafting
- Specified Domestic Transactions’ (Domestic TP)
- Transfer Pricing Assessments and Litigations
Note: Considering the necessity for providing dedicated and focused guidance, equal weightage has been given to the subjects of “Transfer Pricing” and “International Tax”.
The members of ICAI and any person, who is interested to build the tax capacities in the area of international taxation specially those working or dealing with international business transactions.
Along with members of the Institute of Chartered Accountants of India, anyone can join this course.
The syllabus of this course has been thoughtfully designed by the stalwarts in the profession to ensure that the member acquire working knowledge and are able to identify and resolve specific problem areas in a variety of practical situations.
The course is conducted using a combination of lectures, discussions and practice sessions.
Duration : 120 Hours
Lecturers : BIBF & ICAI Lecturers
Members of the ICAI interested in taking the Diploma in International Taxation Course have to apply for registration to the Course using the Registration Form available at http://icai.org.
BIBF as Training Provider
BIBF provides comprehensive classes to prepare for DIT exams. Our course includes exclusive study material, practice sessions, past papers discussions. For further information, please send an e-mail at moc.f1547944406bib@x1547944406at1547944406
Conduct of International taxation Assessment test (INTT AT)
A candidate will be eligible to appear for INTT AT after completing minimum of 75% attendance in course sessions of INTT PT and issue of Eligibility Certificate by the Committee on International Taxation.