1. Using Article 29 of Model Tax Convention, Part 3 of Multilateral Instrument and Base Erosion Profit Shifting, explains
   1. Principle Purpose Test
   2. Limitation of Benefit
   3. Simplified Limitation of Benefit

1. Refer to Double Tax Agreement between India and US; India and UK; India and Mauritius explain
   1. Bilateral Limitation On Benefit provisions
   2. Compare and contrast Limitation On Benefit of UK, US and Mauritius with India
   3. Impact of MLI Treaty Abuse article on India's DTAs with UK, US and Mauritius

1. Explain Automatic Exchange of Information (AEOI) standards and what are the cost and benefits of implementation by smaller developing economies.

1. What does BEPS Action Point of TP Documentation entail?

1. Explain the "Global Minimum Corporate Tax rate". How it as agreed upon and what purpose it serves?