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** Training Programme for Officers of Exemptions Charges to be held at NADT on 25th & 26th July, 2019. For notification Click Here

Event Description: In the course curriculum of the IRS Induction Training Program, attachment with Foreign Universities and International/Multilateral Agencies forms one of the important components. The idea behind this attachment is to expose the officer trainees to various contemporary issues and best practices relating to International Taxation and Transfer Pricing prevalent globally, apart from direct tax laws and administrative arrangements of developed and developing countries, and best practices adopted by such countries in the area of direct tax administration and tax payer services. The international attachment for the officer trainees of the 70th Batch of IRS Induction, was conducted in the Netherlands, France and Switzerland with field exposures with all three nations’ tax departments in coordination with the Indian Institute of Public Administration (IIPA), New Delhi. The international attachment was held from 26th February, 2018 to 6th March, 2018. During the attachment the Officer Trainees, apart from other things, were exposed to various issues relating to the topics such as - International Taxation, OECD Model Tax Convention on Income on Income and on Capital, Transfer Pricing and Allocation of Profits, Taxation of Cross Border Business Activities, Tax Administration and Tax Payer Services, Global GST/VAT, Direct taxation system of Netherlands, institutions of governance and the taxation policies and rules, French Tax System (An overview) and taxation system of Switzerland, institutions of governance and the taxation policies and rules. The attachment provided the Officer Trainees insights into some of the key developments in the area of transfer pricing and international taxation including an update on global developments which will have tax implications in India. It also sensitized them to the role of best practices in the area of tax payers’ services and other best practices.


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