L2/P9: Vodafone transfer pricing issue, capital gains tax & GAAR

• published: 14 Feb 2015
• views: 192

Language: Hindi, Topics Covered: 1. What is capital gains tax? 2. The concept of tax deduction at source (TDS) and withholding tax norms. 3. What is the controversy surrounding Vodafone-Hutch-Essar Deal? Supreme Court judgement, clarification in the income tax act. 4. General anti-avoidance rules (GAAR), Parthsarthi Shome Panel 5. What is Vodafone transfer pricing issue? How does undervaluation of shares affect Government’s tax revenue? Order of Bombay High Court in favor of Vodafone and decision of Modi Government not to pursue this matter further in Supreme Court. 6. Nokia Dispute: Royalty tax row with Union and VAT-payment dispute with the State government 7. Two types of double taxation avoidance agreements (DTAA): At and destination model and at source model. 8. What is fiscal imperialism? How do first world countries benefit from it? Powerpoint available at http://Mrunal.org/download Exam-Utility: UPSC CSAT, CDS, CAPF, Bank, RBI, IBPS, SSC and other competitive exams, IIM, XLRI, MBA groupd discussions (GD) and Personal interviews (PI) Venue: Sardar Patel Institute of Public Administration (SPIPA), Satellite, Ahmedabad, Gujarat,India