This article explains the global shift in tax enforcement from treaty availability tests to deeper substance scrutiny, highlighting implications for treaty benefits, residency claims, GAAR, cross-border planning and compliance risk for multinational investors and businesses.
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Cross Border Mergers & Demergers in India – Finer Aspects
Taxation on Virtual Digital Assets – From Ambiguity to Clarity
Budget 2022 – ‘Expectations for Corporate Restructuring’
Vikas Vasal talks about challenges being faced by Equalisation Levy (EL). He comments on how all eyes are on Budget 2022 to see if it lays out the roadmap for India's plans for phasing out of EL 2.0 provisions.
Budget 2022: The govt should rationalise provisions on carry forward of losses
Budget 2022 – Valuation Rules Under ITA may need relook
Stay up-to-date with GST updates, key judicial pronouncements and more
Jaikrishnan G shares his opinion on the need for a well-framed charge-out framework to facilitate healthy market competition, thus pushing payment service providers to further optimise their costs and continuous improvement on efficiencies.
Conversion of Company into LLP – Tax Implications
Corporate restructuring strategies – Tax and legal impediments
This publication captures the key trends of the IT and ITeS industry for the first quarter ending Financial Year 2022 (Q1 FY 22)
Budget 2020 – Sweeping changes in Charitable Trust and Exempt Institution Taxation
Budget 2022: Powering start-ups into the next quarter of India’s independence
Tax Conundrum of Excess Consideration Received by Retiring Partner