Daily : January 7, 2017
Question: For which of the film below Om Puri was awarded the National Film Award for Best Actor?
(a) Ardh satya
(b) Jane bhi do Yaron
- Veteran actor Om Puri passed away on 6th January, 2017. He was 66.
- He was born on October 18, 1950 in Ambala (Haryana).
- Puri, a graduate of Film and Television Institute of India, Pune was also an alumnus of the 1973 class of National School of Drama.
- Puri made his film debut in 1976 Marathi film Ghashiram Kotwal which was based on a play by Vijay Tendulkar.
- Some of his most notable films include Sandgate, Ardh Satya, Mirch Masala, Dharavi, Maachis, Gupt, Dhoop, Yuva, Don, Agneepath, Bajrangi Bhaijaan and others.
- He earned international fame through British films such as My Son the Fanatic, The Parole Officer and East Is East for which he was also nominated for BAFTA Award for Best Actor.
- Puri also appeared in Hollywood films such as City of Joy, Wolf, The Ghost and the Darkness.
- Puri was awarded Padma Shri, the fourth highest civilian award of India, in 1990; and was made an honorary Officer of the Order of the British Empire in 2004.
- He received National film Award for Best Actor for Aarohan in 1981 and for Ardh satya in 1983.
Question: which of the following is the world’s largest landlocked country?
- On 6th January, 2017 India and Kazakhstan signed a Protocol to amend the existing Double Taxation Avoidance Convention (DTAC) which was earlier signed on 9th December, 1996.
- Salient features of the Protocol are as under:
(i) The Protocol provides internationally accepted standards for effective exchange of information on tax matters. Further, the information received from Kazakhstan for tax purposes can be shared with other law enforcement agencies with authorisation of the competent authority of Kazakhstan and vice versa.
(ii) The Protocol inserts a Limitation of Benefits Article, to provide a main purpose test to prevent misuse of the DTAC and to allow application of domestic law and measures against tax avoidance or evasion.
(iii) The Protocol inserts specific provisions to facilitate relieving of economic double taxation in transfer pricing cases. This is a taxpayer friendly measure and is in line with India’s commitment under Base Erosion and Profit Shifting (BEPS) Action Plan to meet the minimum standard of providing Mutual Agreement Procedure (MAP) access in transfer pricing cases.
(iv) The Protocol inserts service PE provisions with a threshold and also provides that the profits to be attributed to PE will be determined on the basis of apportionment of total profits of the enterprise.
(v) The Protocol replaces existing Article on Assistance in Collection of Taxes with a new Article to align it with international standards.