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UNION BUDGET 2019 - TRANSFER PRICING PROPOSALS

India Budget 2019 includes a number of proposals on transfer pricing that shall have a material impact on cross-border transactions. In this article, we present an overview...

CROSS BORDER MERGERS - SPRINGBOARD FOR GLOBAL GROWTH

Cross border mergers across the globe have emerged as the key tool to pursue new markets, technologies, capabilities, and products to drive growth, innovation, and...

INDOSTAR CAPITAL: BOMBAY HIGH COURT DISMISSES NEGATIVE ORDER UNDER SECTION 197 OF THE INCOME-TAX ACT

The tax laws in India obligate the buyer to withhold taxes on payments chargeable to tax in India, wherever applicable. In case of a default, the buyer will be regarded as...

RATIONALE OF DIRECT TAX PROPOSALS IN THE UNION BUDGET 2019

The union budget presented on July 5, 2019 aim to commit towards promoting digital India, encouraging startups hub, transforming rural lives, strengthen taxation regime and...

KEY FEATURES OF BUDGET 2019-20

Analysis of Union Budget 2019

THE UNION BUDGET 2019 – MYRIAD CHANGES FOR CORPORATES AND INVESTORS

The second female finance minister of independent India, Nirmala Sitharaman, presented her proving budget highlighting the vision of the second tenure of the Modi...

ISSUES ON DETERMINING THE PLACE OF EFFECTIVE MANAGEMENT: IS INDIAâ S POEM STILL FINDING ITS RHYTHM

After its coming into effect around 2 years ago, the test of place of effective management (PoEM) is yet largely untested in Indiaâ s fiscal landscape and precedential law...

DIGITAL ECONOMY - THE EMERGING PE AND ATTRIBUTION ISSUES

Do you remember the first thing you ever bought or sold online As we have been living in a digital economy for an entire generation, many of us would need to take a stroll...

ADDRESSING TAX CHALLENGES IN DIGITALISED ECONOMY

‘Data is the new oil’ goes the saying. If data is so valuable, which it certainly is, then can the tax be far behind Data as a significant value driver was recognised by...

EVOLUTION OF TAX: FROM DIGITS TO DIGITALISATION

Digitalization is the adoption of digital technology in our everyday life. In a way, domains of our social life are restructured around digital communication and media...

ACCEPT-REJECT OF COMPARABLES-WHEN CAN IT CONSTITUTE A ‘SUBSTANTIAL QUESTION OF LAW’

In a landmark judgment of Softbrands India Pvt Ltd , Hon’ble Karnataka High Court ruled that Indian Tribunals are the final fact-finding authority; therefore, issue of...

TAX DISPUTE RESOLUTION IN POST BEPS WORLD (ALTERNATIVE DISPUTE RESOLUTION MAP ADR)

Having shrugged of the possibility of effective and quick dispute resolution through the normal Court system, the whole world Intellectuals have been discussing the...

INDIAN MULTINATIONAL BUSINESS FAMILIES - GROWING COMPLEXITIES

Indian multinational business families are facing growing complexities in managing their family affairs, owing to divergent tax and regulatory regime in India and other...

INDIA-US SIGN INTER-GOVERNMENTAL AGREEMENT FOR EXCHANGE OF CBCR

In a recent development, India and US have signed an Inter-Governmental Agreement on 27th March 2019 ('The Agreement') for exchange of CbCRs. This shall enable authorities...

FORTIFYING THE DIMENSION OF SECTION 56(1)

The legislative intent of the Income-tax Act, 1961 (Act) has always been providing taxation of income. The term "income" is defined under the provisions of the Act to...

OPTIONS WITH FOREIGN INVESTORS TO ACCESS CORPORATE DEBT IN INDIA

Historically, accessing Indian debt for foreign investors has been a tough task with a plethora of regulations along with restrictions on, inter-alia, use, and interest...

THE VALUATION CONUNDRUM – INTERPLAY WITH TAX AND REGULATORY FACETS

In today's world, it may be apt to mention that "value" lies in the eyes of the beholder. Sporadic spike in prices of stocks and securities as well as sudden plunges in...

REPORT ON TAXING DIGITAL ECONOMY IN INDIA: THE WAY FORWARD

After nearly two years of its implementation, the dust surrounding the GST’s initial implementation has settled. Owing to the size of the reform, the margin of error...

CROSS BORDER INSOLVENCY LAW IN INDIA

THE INSOLVENCY AND BANKRUPTCY CODE, 2016 (“CODE”) CAME IN EXISTENCE ON 28TH MAY 2016. AFTER GOODS AND SERVICES TAX ACT, 2017 IT IS SEEN AS NEXT BIG REVOLUTIONARY CHANGE IN...

New ways of business giving rise to new ways of Taxation - Significant Economic Presence

The Finance Act, 2018, had introduced the concept of ‘Significant Economic Presence’ (“SEP”) as digital advances have changed the way business is done, making it possible...