About this course
Permanent establishment and structuring risk. For CA partners; CFOs; finance directors; independent directors; audit committee members. Seven topic lessons and narrated animated explainers, seven knowledge checks, five applied activities and a sampled final assessment. Complete the guided PE risk decision paper. Prerequisite: JQ-INT-I01. Original fictional cases develop practical finance and governance decisions. Confirm current rules, exemptions and live filing requirements for the actual entity. The study estimate measures all required learning; the workbook's 55-minute value was a planning target.
Who this is for
Learners interested in this course
What you will learn
Course outline
1. People and authority in India
- People and authority in India
- People and authority in India — video
- Topic 1 knowledge check
- Decision Mission: People and authority in India
2. Digital and on-site service footprint
- Digital and on-site service footprint
- Digital and on-site service footprint — video
- Topic 2 knowledge check
3. Contract versus conduct evidence
- Contract versus conduct evidence
- Contract versus conduct evidence — video
- Topic 3 knowledge check
- Case Quest: Digital and on-site service footprint
4. Attribution and withholding consequences
- Attribution and withholding consequences
- Attribution and withholding consequences — video
- Topic 4 knowledge check
5. Tax, FEMA and GST interaction points
- Tax, FEMA and GST interaction points
- Tax, FEMA and GST interaction points — video
- Topic 5 knowledge check
6. Board decision and monitoring controls
- Board decision and monitoring controls
- Board decision and monitoring controls — video
- Topic 6 knowledge check
- Impact Simulator: expansion and the internal review trigger
7. Case: Evaluate a foreign group expanding its India team without an entity
- Case: Evaluate a foreign group expanding its India team without an entity
- Case: Evaluate a foreign group expanding its India team without an entity — video
- Topic 7 knowledge check
- Practice Lab: build Solara's decision paper
- Roleplay Studio: explain the expansion decision
Final assessment
- Final assessment