UPSC MAINS ESSENTIALS
| Exclusive for Subscribers Daily: Amendment to the India-Mauritius Treaty: Addressing the Loophole and Appointment and Duties of the Pro-tem Speaker of Lok Sabha for the UPSC Exam? Discover more insights in the UPSC Exam Notes for January 06, 2025 |
UPSC Exam Notes presents a dedicated initiative to help you excel in Mains answer writing practice. This program covers both static and dynamic components of the UPSC Civil Services syllabus across various General Studies (GS) papers. Each session is crafted to provide valuable insights and techniques to improve your answer-writing skills, aiming to enrich your preparation for the UPSC CSE Mains. Start with today’s answer-writing exercise based on GS-2 topics to evaluate and track your progress.
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UPSC Exam Notes offers guidance on structuring Mains answers effectively to maximize your score and presentation.
Introduction
- Begin your answer with a concise introduction of 3-5 lines. Avoid one-liner introductions as they often lack context.
- Start by providing basic information, definitions, or key facts from trusted sources to set the foundation for your answer.
Body
- This is the core of your answer. Analyze the question carefully to understand its requirements and address each aspect fully.
- Use a mix of points and short paragraphs for clarity. Avoid long paragraphs or purely point-based responses, as balanced formatting enhances readability.
- Incorporate data from reliable sources, such as government publications, to strengthen your arguments and make your answer more credible.
- Analyze based on the question’s demand, but avoid over-analysis, which may dilute the answer’s impact.
- Highlight key terms by underlining, helping your response stand out and improving its presentation.
- Use flowcharts or tree diagrams where relevant to organize information efficiently, saving time and boosting clarity. These should be applied thoughtfully and only when they add real value.
Way Forward/Conclusion
- Conclude on a positive, forward-looking note. Highlight potential solutions or the broader implications of your analysis.
- If an unresolved issue is crucial to the topic, briefly mention it, but avoid repeating points from the introduction or body.
- Where applicable, reference findings from relevant national or international reports, surveys, or quotations to add weight to your conclusion.
Self-Evaluation
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Model Answer (Approach Outline): This is not a definitive model answer but an approach to tackling the question effectively. |
Introduction:
India and Mauritius recently ratified a protocol in Port Louis to amend their Double Taxation Avoidance Agreement (DTAA). The updated agreement now includes the Principal Purpose Test (PPT), aligning with global efforts to prevent treaty abuse under the Base Erosion and Profit Shifting (BEPS) framework. With the PPT in place, tax benefits under the treaty can be denied if it is determined that the primary intent of a transaction or arrangement was to gain such advantages.
Body:
Understanding the Evolution of Tax Treaties and the BEPS Initiative
Tax treaties are essential tools for facilitating cross-border investments by specifying how income earned in one country is taxed for residents of another. The BEPS project, led by the OECD, was initiated to address tax avoidance practices that exploit low-tax jurisdictions. This global effort introduced reforms to international tax laws, focusing on curbing profit-shifting activities. The project outlined 15 action points to redesign tax laws, ensuring fairness and transparency in taxation.
Multilateral Instrument (MLI) and Improvements in Treaties
A key outcome of the BEPS initiative was the introduc