INTERNATIONAL TAX ACADEMY- STTR - OECD Pillar 2 - Part 1

International Tax Academy is pleased to bring to you a two-part video series on “Subject To Tax Rule (STTR)”. These are based on the latest document released by OECD on STTR in the G20 Meeting of the Finance Ministers in India on 17 -18 July 2023.

The first part deals with the background and the gist of the STTR, which, unlike other Pillar 2 rules, is a tax-treaty-based rule.

The second part (which will be posted next week) will deal with the structure of the STTR – i.e. the provisions.

Warning: The video is the intellectual property of the International Tax Academy and is protected under the relevant copyright laws. Copying, trimming, extracting, and reproducing in any form, without explicit written permission from International Tax Academy is strictly prohibited and will entail legal action. Violators will be legally prosecuted.

INTERNATIONAL TAX ACADEMY by Manoj Naudiyal

International Tax Academy is an institute dedicated to the in-depth study of various aspects of International Tax including Transfer Pricing and Tax Treaties. It provides specialised coaching services for the preparation of ADIT (Advanced Diploma in International Taxation) examination conducted by CIOT, UK.

The academy is currently offering ADIT Exam Preparation Courses for the preparation of the ADIT Dec 2023 and further examination sittings. Two modules are offered :
1. Principles of International Taxation
2. Transfer Pricing

For joining, you can reach out to the International Tax Academy at the following:
Cell/ WhatsApp: +91 8851663073
Email- internationaltaxacademy@gmail.com