International Taxation — DU B.Com. (Hons.) Previous Year Question Papers

Type of the Paper Intemational Taxation Instruction for Candidates 1 . a. Distinguish between tax planning, tax evasion and tax avoidance in the intemational taxation. (18 Marks) OR a. Discuss the with holding tax rates on different sources of in comes of intemational double taxation (9 Marks) b. Enumerate the features of Advance Ruling under Income Tax Act 1 961. (9 Marks) 2. a. Discuss the features and benefits of Double Taxation Avoidance Agreements (DTAA) OR a. Elaborate the exemption and tax credit methods to alleviate intemational double taxation b. Write a short note; i. multilateral tax treaties; ii. bilateral tax treaties (9 Marks) 3. a. What do you understand by tax heaven and treaty shopping? (9 Marks) b. Explain the OECD recommendations on taxation of intemational digital platforms. OR a. Explain the main features of India Mauritius tax treaty (18 Marks) 4. a. Discuss the methods of determining ALP under Indian transfer pricing regulations. b. Explain the importance of digital platform reporting in modem tax systems. OR a. What are the different types of Advance Pricing Agreements? (12 Marks) b. Evaluate the role of digital platfom reporting in improving transparency and tax compliance. (6 Marks) 5. a. Explain the compliance requirements under transfer pricing provisions. (12 Marks) b. Discuss the challenges faced in indirect taxation of digital transactions. (6 Marks) OR a. Discuss the basic principles ofGeneral Anti-Avoidance Rules (GAAR). (12 Marks) b. Discuss the challenges faced in indirect taxation of digital transactions. (6 Marks) a 7if4 (Bilateral Tax Treaties)I (9 314) → y (AL Arm's ength Price) # 8 4R 2 AAR - General Anti-Avoidance Rules) i gaza