Showing 4555 Results

Refine search

ARE RECENT KEY TAX AND REGULATORY AMENDMENTS STEERING THE WHEEL OF DEALS

Aditya Narwekar, Partner Deals PwC India and Jaisri S, Director, Deals. PwC India

Recently there have been few amendments under Indian tax and regulatory laws. In the blog, we plan to cover some of the key amendments which could impact the deal eco...

M&A HUES FOR PANDEMIC BLUES

Parthiv Kamdar, Partner & Urmi Rambhia, Senior Manager, Deloitte India

The COVID-19 crisis has affected businesses worldwide. Due to the lockdown in major cities, added with apprehensions over what to expect in the post-lockdown era, the...

Implications of The Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Bill, 2020

CA MANEET PAL SINGH I.P. Pasricha & Co Partner, Tax & Regulatory

A strict lockdown, like the one India witnessed combined with the need for social distancing spelt a death knell for timely adherence with statutory compliances. In order...

DIRECT OVERSEAS LISTING - TAX PERSPECTIVE

Deepa Dalal (Partner), Vinit Desai (Director), Manali Mehta (Manager), Deloitte India

At present, Indian companies can access overseas listing through either (a) issuing depository receipts (ADRs and GDRs) on foreign stock exchanges or (b) listing existing...

A STEPPING-STONE TO CLARITY IN SLUMP SALE

By Parthiv Kamdar (Partner) and Bhoutik Vyas (Senior Manager), Deloitte India

There have been several issues surrounding the taxation of business transfer via slump sale and over the years some issues have been clarified either by way of amendment...

Capital market relaxations for fund raising by SEBI

Mehul Modi (Partner) and Sanjeev Shah (Director) Deloitte India

The Covid-19 pandemic has impacted businesses globally. As economies around the globe grapple to contain the rapid spread of novel Covid-19, businesses are looking for...

STRUCTURING INVESTMENTS IN INFRASTRUCTURE ASSETS BY SOVEREIGN WEALTH FUNDS AND PENSION FUNDS

Vishal Agarwal (Partner), Shabala Shinde (Director), Bhavesh Shah (Manager), Deloitte India

Sovereign wealth funds/pension funds have emerged as an important investor class particularly as their investment strategy, both in terms of long term returns expectations...

ANALYSIS OF TAXABILITY ON INDIRECT TRANSFER OF SHARES UNDER INDIA’S TAX TREATIES

By Gautham Lokande, Krishna Prasad and Sakshi Wadhwa

The Finance Act, 2012 introduced the indirect transfer provisions, pursuant to the landmark ruling of the Supreme Court in the Vodafone case, to bring into the ambit of the...

SPORTS OUTBOUND - UNLOCKING TAX ASPECTS

Prashant Bhojwani, Dhruva Advisors LLP

Sports events held overseas raise several interesting and complex tax issues, given the multiple stakeholders and countries involved.

Rejig in dividend taxation - You win by losing some

Falguni Shah, Partner, Deals, PwC India and Akshay Shenoy, Director, Deals, PwC India

The article deals with the amendments brought by the Finance Act, 2020 in connection with taxation of dividend and some of the key considerations that one needs to bear in...