Economy terms: Reverse Flipping, Transfer Pricing, BEPS, DTAA & more for UPSC by Dr. Mrunal Patel

Описание: 1. 👩🏻‍🏫 Prelims + Mains Coaching: https://unacademy.com/goal/upsc-civil...
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3. 📰 Mrunal’s Win26 Economy Series mrunal.org/win26
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Timestamps
0:00 Intro — Tax Jurisdiction & Scope
1:31 Transfer Pricing — PepsiCo Example
3:13 Exports — GST Customs, Corporation Tax
4:00 Parent/Subsidiary/Sister — Price Manipulation
5:13 Authority for Advance Ruling (AAR)
6:31 Economic Survey on Transfer Pricing & AAR
6:58 CBDT vs CBIC — Need for Convergence
8:15 Round Tripping — Mauritius Route
9:02 DTAA Explained
9:42 Capital Gains Tax & Round Tripping
10:22 FDI 36% from Mauritius & Singapore
11:51 Flipkart — Reverse Flipping
13:11 Vodafone Case — Indirect Transfer
14:00 Retrospective Tax & Rollback
14:22 Principal Purpose Test in DTAA
15:02 BEPS — Base Erosion & Profit Shifting
15:55 OECD & Global Minimum Tax 15%
16:26 Previous Year UPSC Questions
18:00 Free Economy Lecture Series 2026


Description

In this lecture, Dr. Mrunal Patel — UPSC Educator and Economy Expert — explains key international taxation concepts from the Economic Survey. Essential for UPSC CSE, SSC-CGL, State PSC, Banking, IBPS, RBI Grade B, CAPF, CDS, ACIO, APFC, and all competitive exams testing Economy.

Topics covered:

Transfer Pricing — how MNCs manipulate prices between parent, subsidiary, and sister companies to reduce taxable profits in India. Explained with a Rs.100 product example.

Authority for Advance Ruling (AAR) — binding quasi-judicial mechanism under Income Tax, GST, and Customs law that resolves transfer pricing disputes in advance.

CBDT vs CBIC — Economic Survey's recommendation for convergence between direct and indirect tax authorities.

Round Tripping — Indian black money routed via Mauritius or Cayman Islands shell companies, reinvested in India as FDI to exploit DTAA and avoid capital gains tax. Economic Survey: ~36% of India's FDI came from Mauritius and Singapore.

DTAA (Double Taxation Avoidance Agreement) — what it means, how it works, and how it is misused.

Reverse Flipping — how startups like Flipkart used Singapore holding structures for DTAA benefits and are now restructuring back to India for IPO access.

Vodafone Case — indirect ownership transfer via Cayman Islands, Supreme Court verdict, retrospective tax, Cairn Energy row, and eventual rollback.

BEPS (Base Erosion and Profit Shifting) — MNCs inflating fake costs to shift profits to tax havens. OECD's response and Global Minimum Tax of 15%.

Principal Purpose Test (PPT) — 2025 amendment making DTAA benefits conditional on genuine investment proof.

Previous Year UPSC Questions (2016, 2022) solved with option-elimination method.

Alternative Titles
1. How MNCs Evade Taxes in India? Transfer Pricing, DTAA, BEPS | UPSC Economy 2025-26 | Mrunal Patel
2. Tax Havens, Shell Companies & Round Tripping | UPSC Economy Lecture | Dr. Mrunal Patel

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