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