Objectives & Agenda :
To understand the concept of POEM and it’s relevance in Indian laws. The webinar shall cover the guidelines to determine POEM for a foreign company by analysing the concept of active business outside India. The webinar shall additionally touch upon the similar concepts prevailing outside India.
Objectives & Agenda :
The Multilateral Instrument (MLI) is the latest development in International taxation which would modify the existing bilateral treaties (DTAAs) and implement measures to prevent Base Erosion Profit Shifting (BEPS) strategies. In this Webinar we shall analyse the provisions of Part III of the MLI relating to ‘Treaty Abuse’. Articles 6 to 11 are covered under this Part and provide important concepts like Principle Purpose Test (PPT), Limitation on Benefits (LOB) and anti-abuse measures addressing ‘Triangular PE’ and other treaty-related measures.
No 3, Apex Plaza, 6th Floor,
Nungambakam High Road,
Nungambakkam,Chennai – 600034
