About The Course – CA Final Indirect Tax

• International taxation is the study or determination of tax on a person or entity subject to several countries’ tax rules, or.
• The overall international aspects of a single country’s tax laws, as the case may be.
• Governments typically limit the scope of their income taxation in some way, either territorially or by providing tax offsets for extraterritorial income.
• A territorial, residence-based, or exclusionary system is the most common form of limitation.
• Some governments have tried to balance the limits of each of these three major systems.
• Implementing a hybrid system that combines elements from two or more of them.
• Also, many governments levy income taxes on individuals and/or businesses.
• There are no broad general norms for such taxing schemes, and they vary widely.
• Due to these differences, there is a risk of double taxation (when the same income is taxed by several countries).
• As well as no taxation (where income is not taxed by any country).
• Income tax regimes may levy a tax on only local income or on all income worldwide.
• In most cases, where overall global income is taxed, tax reductions or international credits are available for taxes paid to other jurisdictions.
• Credits of this type are usually always subject to restrictions.
• To reduce their global tax burdens, multinational firms typically hire international tax specialists, a specialty that includes both lawyers and accountants.

About – CA Final Indirect Tax teacher of CA Mahesh Gour

• CA Dr. Mahesh Gour with his unequivocal commitment is a member of The Students Committee of WIRC.
• The Institute of Chartered Accountants of India(2020-21) and was a Sub Group Member of Indirect Tax Committee- WIRC of ICAI (2018-19),
• Expert Group for ICAI For Formulation of Syllabus of Indirect Tax (2016-17).
• With great vigor & enthusiasm, he has been serving the taxation profession for last more than 12 years and.
• Currently is Directing companies viz SDMA Pvt Ltd, Gour’s E-learning, KYU SKILLS Pvt Ltd.
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