I’m Simran, currently in my final year of articleship and gearing up for CA Final. I’ve chosen Elective Paper 6D (International Taxation) as I’m passionate about specializing in this area. However, my firm primarily handles domestic direct tax and GST compliance, meaning my practical exposure to nuances like DTAA applications, transfer pricing adjustments under Section 92CE of the Income Tax Act, 1961, or BEPS challenges is quite limited. I’m finding it challenging to reconcile the theoretical knowledge from the ICAI study material with the practical complexities that arise in actual cases, often involving specific CBDT circulars or High Court rulings not extensively detailed in the modules. How do senior members bridge this gap effectively for specialized papers when practical articleship exposure is scarce, ensuring a strong grasp for both exams and future professional practice?