Discipline	Law
Program Level	Post Graduate (PG)
Qualification	Master of Arts (MA)
Total Seats	48
Program Duration(in Months)	24
Classroom Hours
Examination/Course Pattern	semester
Program Description	2-YEAR M.A. (INTERNATIONAL TAXATION) (Applicable from the batch admitted from the academic year 2021 – 2022) About the Programme The unprecedented proliferation of cross border transactions in a globalised and technically advanced world order essentially meant increased presence of entities doing business on foreign soil. While such transcending of political borders and even physical market places has brought opportunities and sources of tax revenues in the home country as well as the host country, it also poses its own set of challenges. Both domestic tax laws and DTAA regimes situated in the ‘brick and mortar’ model of doing business are found to be inadequate to capture the eccentric market players of the digital economy. An already existing problem further deepens with the on-going undercurrents between the Global North and South attempts to re-configure the existing principles and arrangements of international taxation. Consequentially Double Tax Avoidance Agreements assume criticality in present time taxation scene for more reasons than just avoiding double-taxation. Today any understanding of the law and practice of domestic tax law is incomplete without appreciating the implications of DTAA. This programme offers a thorough comprehension of the international taxation and in-depth understanding of the related concepts and controversies of high relevance be it for policy, practice or academics. This is a course that caters to an audience of learners including professionals, company executives, revenue authorities, faculties, researchers or students
Admission & entry requirements	Eligibility a. Bachelor’s Degree or an equivalent Degree in any discipline from any recognized University; or b. Candidates appearing for the final year examination of Graduation / Engineering are also eligible to apply. c. Full Members of ICSI/ICAI/ICMAI Admission Procedure Direct Admission subject to fulfilment of the eligibility criteria.