Overview of International Taxation , DTAA by CA Avinash Gupta – Day 1

Day 1 Overview of International Taxation , DTAA by CA Avinash Gupta Organisers: CA Deepak Gupta (Studycafe) CA SAngam Aggarwal

Day 1: Overview of International Taxation & DTAA by CA Avinash Gupta

Organised by CA Deepak Gupta (StudyCafe) and CA Sangam Aggarwal (Focus)

On Day 1 of this insightful taxation series, CA Avinash Gupta delivered a comprehensive session on International Taxation and Double Taxation Avoidance Agreements (DTAA). This session is part of a structured educational initiative jointly organized by CA Deepak Gupta from StudyCafe and CA Sangam Aggarwal of Focus.

The session was designed to lay the groundwork for professionals and students who wish to deepen their understanding of how international tax systems operate, especially in a globally interconnected economy. As cross-border trade and digital transactions rise, understanding the framework of international tax laws and the significance of tax treaties has become crucial.

Key Topics Covered:

• Introduction to International Taxation

• Need for taxation on international income

• Scope of residency-based vs source-based taxation

• Importance and interpretation of DTAA (Double Taxation Avoidance Agreements)

• Key articles in the OECD Model Tax Convention

• Concepts like Permanent Establishment, Tax Residency Certificate (TRC), and Withholding Tax

• India’s approach to international taxation and major treaty partners

CA Avinash Gupta shared real-life case studies, recent judicial decisions, and practical insights which made the session especially valuable for tax professionals, chartered accountants, finance students, and business consultants. His structured approach demystified complex topics and provided actionable knowledge.

This is just Day 1 of a multi-part series aimed at enhancing global tax literacy. Stay tuned for the upcoming days, which will dive deeper into Transfer Pricing, BEPS, Equalisation Levy, and much more.