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    Diploma in Tax Litigation and Advanced Corporate Taxation

    BY
    LawSikho

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    Mode

    Online

    Duration

    6 Months

    Fees

    ₹ 60000

    Quick Facts

    particular details
    Medium of instructions English
    Mode of learning Self study, Virtual Classroom
    Mode of Delivery Video and Text Based
    Frequency of Classes Weekdays, Weekends
    Learning efforts 8-10 Hours Per Week

    Course and certificate fees

    Fees information
    ₹ 60,000
    certificate availability

    Yes

    certificate providing authority

    National Skill Development Corporation +1 more

    The syllabus

    Tax on Business Income

    • Essential tax components
      • Business Income from running a business
      • Capital Gains on sale of shares or assets
      • Salaries and profits earned by directors or owners
      • License or any other fees earned by directors
    • Tax on business income:
      • Individuals/ Proprietorships
      • Partnerships
      • LLPs  
      • Companies 
      • Private trusts
    • Minimum Alternate Tax (MAT) and its applicability
    • Tax on Distribution of Profits of a Company
    • Exemptions on Public Trusts
    • Taxation of trustees and representative assessees
    • How to secure tax exemption
    • Tax exemptions for ‘startups’

    Tax On Executive Remuneration: Assessment And Litigation Proceedings

    • Tax on Consultancy Fees and Royalty
    • Tax on Salary and Bonus
    • Tax on Profit Share
    • Tax on ESOPs and Sweat Equity
    • Clubbing of income and exceptions

    Tax Deduction At Source/ Withholding Tax: Key Litigious Issues In Domestic And International Tax

    • Key heads for TDS deduction
      • Income from Salary 
      • Rental Income 
      • Dividend Income 
      • Interest Income 
      • Income from Other Sources
    • When is TDS not to be deducted?
    • Should TDS be deducted for non-taxable income?
    • Consequences of not deducting TDS
    • How to rectify TDS return subsequently
    • Equalization Levy and compliance
    • TDS credit mechanism of Google and other online operators

    Deductibility Of Business And Professional Expense

    • Deductions for business and professional expenditure
    • Allowable and disallowable business expenses
    • Depreciation and methods of calculation
    • Deductibility of R&D Expense

    Tax On M&A And Other Business Transactions

    • Startup or investment tax
    • Capital Gains on Exits
      • Short term and long-term capital gains
      • Reinvestment
    • Carry-forward of loss in M&A transactions
    • Tax on Amalgamations
    • Tax on Partition
    • Accounting Standards & Taxation

    Benami Transactions And Black Money Law

    • Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
    • Incentives for disclosure of black money
    • Punishment for black money under black money legislation and inc law
    • Income tax implications for black money
    • Money laundering vs. black money
    • Benami Transactions Prohibition Act , 1988 and 2016 Amendment
    • What is a benami asset or transaction?
    • Consequences of Benami Transactions
      • Attachment of property
      • Fine
      • Imprisonment
    • Case study of Shahrukh Khan’s bungalow
    • How to challenge attachment of property

    How To Comply With Tax Laws

    • Payment of taxes on time
      • TDS
      • Income Tax 
      • Capital gains
      • Advance Tax Payment
    • Filing of Quarterly and Annual Returns
    • Tax Audits

    Consequences Of Violation Of Tax Laws

    • Investigative powers of tax authorities
      • Raids, search and seizure 
      • Attachment and freezing of bank accounts
      • Other powers
    • Typical stages in tax proceedings
      • Income Tax Notice
      • Representation and Hearing Before Assessing Officer
      • CIT (Appeals)
      • ITAT
      • Appeal to High Court
      • Writ
      • SLPs
    • Civil Consequences - Interest and Penalty
    • Criminal Consequences and imprisonment
    • Lookback provisions and record-keeping for tax
    • How tax proceedings work
    • Settlement process in tax litigation

    International Taxation And Dtaas

    • Sources of International Tax Law
    • Does international tax law apply to you if you don’t have an office offshore?
    • Does international tax law apply to international payments such as Google Adwords, Amazon Web Services, etc.?
    • Model Tax Treaties and treaty interpretation of DTAAs under VCLT and OECD
    • Section 9 and Business Connection under Income Tax Act
    • Double Taxation Avoidance Agreements and Structure
      • Permanent Establishment (in Model Agreements and DTAAs)
      • Capital Gains
      • Royalty 
      • Fee for Technical Services
      • Tax Information Exchange Provisions
      • Tax Credit / Refund Provisions
    • Permanent Establishment
      • Fixed Place PE
      • Agency PE 
      • Service PE
    • Withholding tax under DTAAs and Indian law
    • Conflict between domestic law and treaties
    • Impact of General Anti-Avoidance Rule (GAAR)
    • International Tax Issues in Secondment Arrangements

    Tax Havens And Structuring

    • Benefits of using tax haven structures
    • Regulation of tax havens
    • Review of capital gains provision in tax-haven DTAAs
    • Double-Irish with a Dutch Sandwich structure
    • Case study - How Google, Apple, Amazon and other global corporations save billions in taxes due to cross-border structuring
    • Case study of tax havens:
      • Mauritius for investment and financing transactions
      • Singapore
      • Dubai
      • Cyprus
    • DTAA Amendments with Mauritius, Cyprus and Singapore
    • International tax structuring - Use of SPVs and tax havens
    • Vodafone Case and subsequent amendment
    • Consequences of Round Tripping
    • Double tax treaty credit systems

    Advanced Issues In International Tax

    • Use of Holding Company Structures
    • How to structure a global business for tax efficiency
    • Place of Effective Management (POEM)
    • Do Commissionaire Arrangements constitute a PE?
    • Base Erosion and Profit Shifting (BEPS) on Advanced Tax Saving Strategies
    • Thin Capitalization Rules
    • Controlled Foreign Corporations
    • General Anti-Avoidance Rules (GAAR)

    International Tax: Penalties & Dispute Resolution

    • Penalties under Indian domestic law
    • Tax avoidance vs. tax evasion
    • General Anti-Avoidance Rule (GAAR) and Special Anti-Avoidance Rule FATCA
    • Information exchange provisions
      • International cooperation under DTAAs 
      • Tax Information Exchange Agreements (TIEAAs)
      • Case study of Switzerland’s secrecy norms under DTAAs
    • How to safeguard against future risks - Authority for Advanced Rulings (AAR)
    • Settlement of disputes with tax authorities
    • Transfer pricing disputes in offshore jurisdictions

    International Transfer Pricing

    • Why should non-tax experts know about transfer pricing?
    • When does transfer pricing become applicable?
    • Arms’ Length Pricing and methods
      • Comparable uncontrolled price method (CUP)
      • Resale Price Method
      • Cost-Plus Method 
      • Transactional net Margin method(TNMM)
      • Profit Split Method
    • How to choose an appropriate method
    • Role of an advanced pricing agreement (APA)
    • US-India APA
    • Associated Enterprises
    • Permanent Establishment
    • Safe Harbour Rules
    • Place of Effective Management
    • Sample Transfer Pricing Agreement

    Stamp Duty

    • How to calculate stamp duty
    • Stamp duty for:
      • Licensing
      • Asset Purchase
      • Investment Transactions
      • Amalgamations
      • Loan Transactions
      • Security Creation: Pledge, Mortgage and Hypothecation
      • Stamp duty exemptions for intra-group transactions
    • Consequences of insufficient or no stamping
    • Expiry of stamp paper
    • Implication of bringing an instrument into another state

    Goods And Services Tax

    • Need of GST
    • Substituted taxes and surviving taxes
    • Types and rates of GST
    • Concept of ‘supply’, ‘place of supply’, ‘aggregate annual turnover’
    • Determination of place of supply in complex scenarios
    • Zero and nil-rated supply
    • Forward charge mechanism and reverse charge mechanism
    • GST Registration: Requirements, process and exceptions
    • Input tax credit and when it is not available
    • Composition scheme: Eligibility, rate of tax, compliance and advantages
    • TDS in GST
    • GST Refund
    • GST Returns and online filing process
    • Impact of GST on import and export of Goods and Services
    • E-way Bills
    • Invoice Format
    • Debit - Credit Note

    Tax Litigation: Drafting And Filing Before Different Authorities

    • Tax Litigation: Drafting and Filings before the following authorities
      • Assessing Officer and CIT(Appeals)
      • Income Tax Appellate Tribunal
      • High Court
      • Settlement Commission proceedings
      • Authority for Advanced Rulings
    • Indirect Tax Litigation - Drafting, strategy and filing work

    Introduction Of Litigation Related Drafting

    • How to read applicable rules for tribunals, courts, and high courts
    • How to draft a statement of facts.
    • How to draft grounds of appeal
    • How to draft prayers

    Domestic Tax Proceedings Under Income Tax Act

    • Basics of proceedings in Income Tax Act – AO, CIT, ITAT, HC, SLP before SC.
    • How to deal with proceedings before Assessment Officer – Scope and Review – Reply to Legal Notices
    • All about proceedings before CIT
    • How to compile an appeal before CIT
    • How to initiate and deal with proceedings before ITAT
    • How to draft an appeal before ITAT
    • All about writ petitions to be filed before High Court
    • How to draft a writ petition before High Court
    • When to file a statutory appeal and drafting a statutory appeal before the High Court.
    • How should you go about filing a Special Leave Petition and how should you draft it.

    International Taxation And Income Tax Act

    • Basics about proceedings related to international taxation, transfer pricing, assessing officer / transfer pricing officer, dispute resolution panel, CIT, ITAT, HC.
    • All about transfer pricing officer and dispute resolution panel.
    • Application before competent authority – DTAA cases.

    Indirect Tax Litigation

    • What are the different types of proceedings under the GST Act and how are these carried out?
    • Jurisdiction of CESTAT and how to draft and file an appeal before the CESTAT.
    • Indirect Tax Litigation before High Courts
    • How to secure a favourable ruling from Advance Authority of Ruling in GST

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