Header
Timetable 1,5 days IND (DOC, 35 KB)
Foliensatz M6 IND Dhaval J. Sanghavi (PDF, 353 KB)
1) required reading
1. Deloitte - tax - indiahighlights - 2025 (PDF, 328 KB)2. EY Doing business in India (PDF, 1 MB)3. Section 9 Income deemed to accrue or arise in India (PDF, 177 KB)3a. Section 195 (PDF, 485 KB)4. Taxation of Fees for Technical Services (PDF, 217 KB)5a. Transfer Pricing Section 92A Associated Enterprise (PDF, 110 KB)5b. Transfer Pricing Section 92B International Transaction (PDF, 112 KB)5c. Transfer Pricing Section 92CE Secondary Adjustment (PDF, 126 KB)5d. Transfer Pricing Section 94B Limitation on Interest Deduction (PDF, 104 KB)
2) suggested quick reading
1. India USA MoU concerning fees for included services in Article 12 (PDF, 110 KB)2. Trends in Judicial Tax Treaty Interpretation in India (PDF, 330 KB)2a. Landmark International Tax Cases (PDF, 595 KB)2b 15 Key International Tax and Transfer Pricing Case Laws - 2021 (PDF, 319 KB)3. Tax Research Platform - IBFD - International Aspects (PDF, 1 MB)4. Transfer Pricing Litigation Trends and Dispute Resolution Mechanism (PDF, 992 KB)5. PWC news alert 8 august 2019 multilateral instrument implementation of tax (PDF, 387 KB)6. Permanent Establishment Perspective - Tax Research Platform - IBFD (PDF, 201 KB)7. CTC - April Edition (PE Rulings Analysis) (PDF, 258 KB)
3) optional reading
Copyright Law and Taxation of Software (PDF, 169 KB)Document - India - Investment Funds & Private Equity - 4. Taxation of Investment Funds - Tax Research Platform - IBFD (PDF, 479 KB)Document - India - Mergers & Acquisitions - 2. Exchange Controls and Foreign Investment Restrictions - Tax Research Platform - IBFD (PDF, 260 KB)Indian Taxation of a Foreign Satellite Owners Income from Transmission of Television Programs (PDF, 97 KB)Law of preparatory and auxiliary services (PDF, 265 KB)Permanent establishment concept from Indian perspective (PDF, 185 KB)Section 286 CbCR (PDF, 126 KB)Taxation of FTS and Royalty (PDF, 196 KB)The GE and Formula One Cases (PDF, 161 KB)