Webinar on BEPS and MLI

ADD TO YOUR CALENDAR

Date and Time:

August 10, 2022 10:00 am - 3:00 pm

Event Location:

Online, India

Share This Event

Description

Webinar on BEPS and MLI on 10th August 2022. Timing: 10.00 AM – 03.30 PM

 

Thought Leader:

  • Shashishekhar Chaugule
    FCA, Insolvency Professional, Registered Valuer
  • Sanjana Hegde
    Principal
    Dhruva Advisors
  • Chetna (Naik) Thapar
    Director| Corporate and International Tax
    B S R & Co LLP

Event Timelines

1
10.00 AM- 11.00 AM

Session 1:


·         Basic introduction on what lead to Introduction of BEPS, What is BEPS?


·         What lead to introduction of MLI?


·         How to read MLI etc. 


Session 2


·         Transparent Entities, Dual Resident Entities and application of methods of elimination of double taxation because of such mismatch [Action Plan 2 of BEPS] [Article 3, 4, and 5 of MLI]


India’s position with respect to the same

2
11.00 AM - 12.30 PM

Session 3:


·         Prevention of Treaty abuse - Preamble to the DTA, Principal Purpose Test (PPT), Limitation of Benefit [Action Plan 6 of BEPS] (Articles 6 and 7 of MLI)


·         India’s position


Interplay between GAAR and PPT


Session 4:


·         Other anti-avoidance measures [Dividend and Capital Gain on immovable property [Action Plan 6 of BEPS] (Articles 8 and 9 of MLI) India’s position

3
12.30 PM - 01.00 PM

Break

4
01.00 PM - 02.00 PM

Session 5


·         Artificial avoidance of PE status through Commissionaire and Agency arrangements


·         Artificial avoidance of PE status through specific activity exemptions and anti-fragmentation rules, Preparatory and Auxiliary activity Exemption


[Action Plan 7 of BEPS] [Article 12,13 of MLI]

5
02.00 PM - 03.30 PM

Session 6:


·         Artificial avoidance of PE status through specific activity exemptions and anti-fragmentation rules, Preparatory and Auxiliary activity Exemption [Articles 13 and 15 of MLI]


·         Splitting of contracts [Construction PE – Articles 14 and 15 of MLI


·         India’s Position


Session 7:


India’s domestic measures to address BEPS

Sorry, Event Expired

©2022 Achromic Point. All rights reserved.