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Transfer Pricing-Year End Adjustment

Transfer pricing year end activities refer to the activities that companies...
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India VC

Venture capital has emerged as a critical source of funding...
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India-OECD Secretary-General Tax Report to G20

India – OECD Secretary-General Tax Report to G20 Finance Ministers...
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Unwrapping the Issues around AMP Expenditure

There are numerous activities which are carried out by the...
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Transfer Pricing Agreement

Transfer pricing is a term used to describe the pricing...
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Royalty and Transfer Pricing

Intercompany Royalty Royalty is a consideration received by the owner...
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Organizing Transfer Pricing

Transfer pricing is the practice of setting the prices for...
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Goodwill Amortization

Prepared by Khusbu M Kinger 1.Background Goodwill arising on business...
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Employee Stock Option Plan (ESOP)

The treatment of ESOP for financial reporting and tax purposes...
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Business Restructuring and its Transfer Pricing Implications

Background Multinational Enterprises (MNEs) often engage in cross border business...
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Stock Exchange in India

Prepared by Dipesh N Mehta Introduction Stock An instrument that signifies...
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SME Listing in India

Small and Medium Enterprises (SMEs) are a crucial part of...
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Scheme For Remission Of Duties And Taxes On Exported Products

Under RoDTEP Scheme, a rebate would be granted to eligible...
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Introduction to Multilateral Instrument

A Report says that Starbucks, Google, Facebook, and Amazon paid...
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External Commercial Borrowings & Convertible Notes

Prepared by Khusbu M Kinger External Commercial Borrowings  ECBs are permitted...
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Most Favored Nation

Understanding the Most-Favored Nation (MFN) Clause in International Trade International...
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India Forex Transaction Compliances

India Forex Transaction Compliances – The Foreign Exchange Management Act...
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UAE Corporate Tax

The Federal UAE Corporate Tax Law, which will be applicable...
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Royalty and Transfer Pricing

Intercompany Royalty Royalty is a consideration received by the owner...
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Recent changes in Withholding Tax Rate

Prepared by Baskar P & Sanjay Kumar S FTS & Royalty...
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Profit Repatriation Strategies

Profit repatriation refers to the process of transferring profits earned...
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International Taxation

International taxation is a field of study that deals with...
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India OECD

India – OECD Secretary-General Tax Report to G20 Finance Ministers...
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Whether taxes paid outside India

As per Section 37(1) of the Income Tax Act, 1961....
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Transfer of Shares of an Indian Company From Non-Resident To Non-Resident

Prepared by Khusbu M Kinger Income Tax Act, 1961 compliances: As...
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TDS on Benefit or Perquisites

Introduction: Section 194R, which relates to the deduction of tax...
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Taxation on Virtual Digital Assets

Introduction: Simply explained, a virtual digital asset is a digital...
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Tax harvesting

Tax harvesting, also known as tax-loss harvesting, is a strategy...
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Slump Sale

Prepared by Sanjay Kumar Income Tax Act, 1961 Slump sale means...
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Reduction of Share Capital

Prepared by Baskar P Reduction of share capital means the reduction...
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Recent changes in Withholding Tax Rate

Prepared by Baskar P & Sanjay Kumar S FTS & Royalty...
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Presumptive taxation provisions for non-residents and NRI taxation

Prepared by Baskar P Presumptive tax provisions framework  Section Framework Section 44B Shipping business Section...
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Is reduction of Carry forward

Facts / Regulations Section 115JB (‘this section’) of the Income...
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Double Taxation a Curse

Double taxation is a term used to describe the situation where...
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India Tax & Regulatory Compliances

Tax and regulatory compliance refers to the adherence to various...
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Income Computation and Disclosure Standards

Prepared by Khusbu M Kinger Introduction: ICDS are applicable for...
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Foreign Tax Credit

Foreign Tax Credit (FTC) is a mechanism that allows taxpayers to...
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Advance Pricing Agreement

Presented by Sanjay Kumar Introduction An Advance Pricing Agreement (APA) is...
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Offences and Penalties under GST

Penalty is a temporary punishment, or a sum of money...
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GSTR 9 & 9C

GSTR 9 is an annual return filed i.e., summary return...
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Assessment & Audit under GST

IntroductionAssessment means determination of tax liability under GST Act and...
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Advance Ruling under GST

Advance ruling means a decision provided by the Authority or the...
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Foreign Investment in India

A person resident outside India can invest in India throughEquity...
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Why Due Diligence, Types & Trends

Due diligence refers to the process of conducting a through...
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India Tax & Regulatory Compliances

Tax and regulatory compliance refers to the adherence to various...
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India Forex Transaction Compliances

India Forex Transaction Compliances – The Foreign Exchange Management Act...
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Voluntary Liquidation

Prepared by Baskar P A voluntary liquidation is a self-imposed wind-up...
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Technical Guide on Taxation of HUF’s

Prepared by Khusbu M Kinger Introduction: An HUF is a family...
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Strike off a Company

Prepared by Sanjay Kumar S Compliances and Regulations under Companies Act...
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Reduction of Share Capital

Companies Act, Income TaxPrepared by Baskar P Reduction of share capital means...
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Ind AS 40 – Investment Property

If an enterprise is engaged in deriving the lease income...
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Equity Shares – Initial Issue, Rights & Bonus Issue

Prepared by Dipesh N Mehta Introduction  Most companies are usually started...
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Beneficial Ownership – Legal Framework in India

Beneficial ownership refers to the true ownership of an asset,...
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Funding Options

Funding refers to the financial resources provided to a person,...
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Family Office

A family office is a private wealth management entity that...
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ESG & it’s Impact

ESG stands for Environmental, Social, and Governance. These three factors...
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Destination India – Incentives

India is the fastest-growing major economy in the world. The...
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Claiming of Foreign Travel Expenses for the purpose of Business

BackgroundForeign travel expenses are costs incurred while traveling specifically for...
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Blockchain

Prepared by Dipesh N MehtaIntroductionThe real estate industry is approaching the...
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Accounting for E-commerce

Prepared by Dipesh N MehtaIntroductionThe real estate industry is approaching the...
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