Achromic Point

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

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

Break

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]

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