Presentation on dtaa by sirc institute of ca dt.14 3-09

SIRC of ICAI, Chennai Certificate Course on DTAA PRESENTATION ON PARTNERSHIPS UNDER THE LAW OF TAX TREATIES Presented by: Mr. Paresh P. Shah P.P. Shah & Associates Chartered Accountants Email: paresh@bom3.vsnl.net.in

OVERVIEW ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Meaning of Partnership ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Meaning of Partnership Cont’d… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Meaning of Partnership Cont’d… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Meaning of Partnership Cont’d… ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Meaning of Partnership - Types ,[object Object],[object Object],[object Object],[object Object],[object Object]

Partnership – Types Cont’d… ,[object Object],[object Object],[object Object],[object Object],[object Object]

Partnership – Types Cont’d… ,[object Object],[object Object],[object Object]

Partnership – Types Cont’d… ,[object Object],[object Object],[object Object],[object Object]

Partnership under Taxation Laws - Classification ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Partnership under Taxation Law - Classification ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Taxation Law - Country Approach ,[object Object],[object Object],[object Object],[object Object]

Taxation of Partnership Firms - Double Tax Convention (DTC) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Taxation under DTC-Introduction ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Taxation under DTC - Treaty benefits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Taxation under DTC - Treaty benefits ,[object Object],[object Object],[object Object]

Taxation under DTC - Treaty benefits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Taxation under DTC - Partnership Report ,[object Object],[object Object]

Taxation under DTC OECD Model conventions on Partnership ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Taxation under DTC – Conflict of Attribution (CoA) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Taxation under DTC: CoA-I ,[object Object],[object Object],[object Object],[object Object],[object Object],Partnership Partner A Partner B

Taxation under DTC: CoA-II ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Partnership Partner A Partner B

Taxation under DTC – Conflict of Qualification (CoQ) ,[object Object],[object Object],[object Object],[object Object],[object Object],Partnership Partner A Partner B Loan Interest Share of Profit

Taxation under DTC (CoQ) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Taxation under DTC (CoQ) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Partnership Partner A Partner B Loan Interest Profit

Triangular Situation – Partnership with Sub PE ,[object Object],[object Object],[object Object],[object Object],[object Object],Austrian Partners Germany PE in UK PE in SW for 13 months 13 months Germany Partnership a PE of Austrian Parent

Taxation under DTC – Advantage of Partnership ,[object Object],[object Object]

Income Tax Act,1961 (ITA) & Partnership ,[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],ITA

India-U.S. Tax Treaty ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Application of India-U.S. Tax Treaty – Inbound Case ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],U.S. Member Ind Co Interest U.S. LLC

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Application of India-U.S. Tax Treaty – Outbound Case Ind Co U.S. Corp Dividends U.S. LLC

India-U.K. Tax Treaty ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Tribunal High Court Rulings on Taxation of Law Firms ,[object Object],[object Object],[object Object],[object Object],[object Object]

Country practices I ,[object Object],[object Object]

Country practices II ,[object Object],[object Object],[object Object],[object Object]

Country practices III ,[object Object],[object Object]

Country practices IV ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Country practices IV ,[object Object],[object Object]

Country practices V ,[object Object],[object Object],[object Object],[object Object]

Indian Partnership Act, 1932 & LLP Act, 2008 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Indian Partnership Act, 1932 & LLP Act, 2008 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Indian Partnership Act, 1932 & LLP Act, 2008 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

LLP & ITA ,[object Object],[object Object],[object Object],[object Object]

Presentation on dtaa by sirc institute of ca dt.14 3-09

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