Course Content
Class Recordings
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Legal Basis
00:00
Interpretation of MTC & Scope – Part 1
00:00
Interpretation of MTC & Scope – Part 2
00:00
Resident Article – Part 1
00:00
Resident Article – Part 2
00:00
Live Session 1 – Introduction
00:00
Live Session 2 – Interpretation of MTC
00:00
Article 5 PE – Part 1
00:00
Article 5 PE – Part 2
00:00
Live Session 3 – Resident
00:00
Live Session 4 – PE Article 5
00:00
UN vs OECD and BEPS
00:00
Live Session 5 – UN V/s OECD MTCs
00:00
BEPS
00:00
Live Session 6 – BEPS
00:00
Transfer Pricing
00:00
Live Session 7 – Transfer Pricing
00:00
Article 24 Non Discrimination
00:00
Live Session 8 – Article 24 Non Discrimination
00:00
Multilateral Instruments
00:00
Income from Properties (Articles 6, 13)
00:00
Live Session 9
00:00
Live Session 10
00:00
Live Session 11
00:00
Live Session 12
00:00
Live Session 13
00:00
Live Session 14
00:00
Live Session 15
00:00
Live Session 16
00:00
Live Session 17
00:00
Live Session 18
00:00
Permitted Materials
0/15
OECD Model Tax Convention
00:00
UN Model Double Taxation Convention
00:00
BEPS Report 2018 – Executive Summary
OECD TP guidelines on Multinational Enterprises and Tax Administrations
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS
00:00
Action 7 – Additional Guidance on Attribution of Profits to PE
00:00
Report on the Attribution of Profits to Permanent
Consolidated Report on Amount B
United Nations Vienna Convention on the Law
Agreement on Exchange
OECD Standard for Automatic Exchange of Financial
OECD Report on the Attribution of Profits to Permanent
Multilateral Convention to Implement Amount A of Pillar One
MLI STTR Booklet
OECD Convention on Mutual Administrative Assistance
Library
0/46
ADIT Syllabus
Use of OECD commentary Interpretation
00:00
Brian J Arnold Tax Treaties
00:00
PIT Text
00:00
Action Statement 7 – Artificial Avoidance of PE
00:00
Note on Force of Attraction vis a vis PE
00:00
FAQ on MLI
00:00
BEPS 7 Summary of Final Report Items EY
00:00
Myths and Facts about BEPS
00:00
Action Statement 1 Challenges of Digital Economy
00:00
Action Statement 4
00:00
Transfer Pricing Guidance on Financial Transactions Inclusive Framework on BEPS Actions 4 8 10
00:00
Action 2 Hybrid Mismatches
00:00
Action Statement 6 Preventing Tax Treaty Override
00:00
Action 5 Resumption of Application of Substantial Activities Factor
00:00
Action Statement 5
00:00
Bold International Tax Reforms to counter GLoBE
00:00
OECD Amount B guidelines
00:00
Achievements of BEPS
00:00
Action 3 CFCs
00:00
Action Statement 14 Dispute Resolution More Effective
00:00
Action Statement 15
00:00
Action 12 Mandatory Disclosure
00:00
OECD Automatic Exchange of Information Report
00:00
Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures
00:00
CRS Publication
00:00
Article 26 Amendment Feb 2024
00:00
Action 8 10 Aligning Transfer Pricing Outcomes
00:00
Action 13 – Country by Country Reporting
00:00
Progress Report on 7 Principles for Global Tax Cooperation
Mar 24 Tax Treaty Misuse Progress Report
Case Law on Virtual PE
00:00
Article 3
00:00
Article 4
00:00
Outcome Statement on the Two Pillar Solution
Statement on a Two Pillar Solution to Address the Tax Challenges Arising from the Digitalization of the Economy October 2021
Important Questions
Amount A Pillar 1 Whether a Solution
Multilateral Instrument BEPS Tax Treaty Information Brochure
Multilateral Instruments – Is it a Game Changer for India 1
EY Worldwide Transfer Pricing Reference Guide 2025
European Union OECD_The Interaction Between Directives and Tax Treaties Three Case Studies
IMPORTANT CHANGES – OECD MTC Nov 25 Amendments
IMPORTANT CHANGES – OECD Model Tax Convention 2025 Update Key Changes
UN Tax Reforms – Conceptual Note
OECD Implementation Report to G20
Notes
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Session 1 – Legal Basis for International Tax
Session 2 – Interpretation of MTC Scope
Session 3 – Resident Article 4
Session 4 – PE Article 5
Session 5 – OECD vs UN MTCs
Session 6 – BEPS
Session 7 – Transfer Pricing
Session 7 – Article 24 Non Discrimination
Session 8 – Relief from Double Taxation
Session 9 – Multilateral Instrument
Limitations of MLI Oct 2025
Session 10 – Income from Properties Articles 6, 13
Session 11 – Articles 15,17
Session 12 – Articles 12, 12A, 12B
Session 13 – Articles 10, 11, 21
Session 14 – Transfer Pricing and BEPS
Beneficial Ownership
Question Papers
0/11
December 2019
00:00
December 2020
00:00
June 2021
00:00
December 2021
00:00
June 2022
00:00
December 2022
00:00
June 2023
00:00
December 2023
00:00
June 2024
00:00
December 2024
June 2025
Assignments
0/1
Assignment 1
Important for June 2026 Examination
0/5
Dispute Resolution Statistics Progress Report 2024
Note on ICAP Feb 2026
Note on Impact of BEPS Implementation April 2026
Case Citations for PIT
MFN Clause ITCD article
DECEMBER 2026 BATCH: Principles of International Taxation for ADIT, UK
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