Study Course on MLI and Related BEPS Action Plans – BCAS Academy | Bombay Chartered Accountants Society

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Course Content

Overview of BEPS Action Plan and MLI by Justice Vineet Kothari, CA. Sushil Lakhani and CA. Hitesh Gajaria

Hybrid Mismatches – Article 3 to 5 by CA Radhakishan Rawal

Article 14 – Splitting-up of Contracts Article 15 – Definition of a Person Closely Related to an Enterprise by CA. Vishal J Shah

Article 13 – Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions by CA Bhaumik Goda

Article 12 – Artificial Avoidance of Permanent Establishment Status through Commissionaire Arrangements and Similar Strategies CA. Jimit Devani

General Anti-Avoidance Rules (GAAR) & Substance over Form CA. Yogesh Thar

Preamble & Principal Purpose Test (PPT) (Article 6 and Article 7(1) of MLI) by CA. Geeta Jani

Anti-abuse Rule for PEs in Third Jurisdictions (Articles 10 & 11 of MLI) by CA. Monika Wadhani

Simplified LoB under MLI by CA. Geeta Jani

Arbitration (Articles 18 to 26 of MLI and BEPS Action 14) by Rahgav Bajaj

Final Provisions (Articles 27 to 39 of MLI) by CA. Siddharth Banwat

How to read and interpret Tax Treaties Post MLI (with particular emphasis on India’s DTAAs with specific jurisdictions) by CA. Rutvik Sanghvi

Overview of BEPS Action 8 to 10 and Action 13 (Transfer Pricing related) by CA Bhavesh Dedhia

Cross Border Structuring of business entities / transactions post MLI and BEPS by CA. Ganesh Rajgopalan

Limitation on Interest expenditure – BEPS Action 4 & Section 94B of ITA & BEPS Action 3 CFC by CA. Vispi T. Patel

Exchange of Information – Interplay & Tax Transparency, India’s experience with case studies by Mr. Sivasankaran, IRS

Taxation of E-Commerce and Digitalisation of Economy – Emerging Scenario and Equalisation levy by Adv. Mukesh Butani

Indias MLI Positions Impact on Availing Treaty Benefits by Dr. Vinay Kumar

Brain Trust & Concluding Session- Part 1 by Trustees: Mr. Rasmi Ranjan Das, CA. Padamchand Khincha, Sr. Adv. Saurabh Soparkar and CA. T. P. Ostwal

Brain Trust & Concluding Session- Part 2 by Trustees: Mr. Rasmi Ranjan Das, CA. Padamchand Khincha, Sr. Adv. Saurabh Soparkar and CA. T. P. Ostwal