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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...
Revised ECB framework eases access to foreign debt for Indian businesses
As part of the Central Government's pursuit to improve ease of doing business in India, the Reserve Bank of India (RBI), on the basis of notification no. FEMA.3R/2018-RB...
Angel Tax Tangle
The controversy surrounding Angel Tax dates back to 2012, when the then Hon'ble Finance Minister Pranab Mukherjee introduced a new provision under the Income-tax Act. Under...
Regulatory framework for FPI investment in corporate debt: Recent changes
Change on rules for FPI investment in debt has resulted in change in investment structures and debt funding. The article provides an overview of the changes over the last...
FOREIGN COMPANIES : RISK OF INDIAN TAX EXPOSURE
Taxability of Foreign companies, on account of the activities of their liaison office or their representatives and employees in India as well as their relationship with...
RECENT TRIBUNAL RULING (SULZER PUMPS) ON CONTRACT MANUFACTURING OPERATIONS
Transfer Pricing documentation and benchmarking is based upon the functional profile of the tested party. Within the broad categories of each functionality - manufacturer,...
RECENT TAX DEVELOPMENTS AND THEIR IMPACT ON MNCS OPERATING IN INDIA
There have been a number of tax rulings in the year 2018, especially concerning such entities that operate in the digital world, that have created significant concerns in...
IS IBC A SPEED-BREAKER FOR TAX LITIGATIONS
The enactment of the Insolvency and Bankruptcy Code, 2016 (IBC) has had a substantive impact on other legislations, including Income Tax Act, 1961 (IT Act). This article...
STATE OF REAL ESTATE REFORMS INFLUENCES FINANCIAL INDUSTRY
In past few years, real estate sector has undergone major changes and reforms. The initiation of RERA and Benami Transaction act, 1988 has ensured transparent regulation...
Calendar of Direct Tax Obligations 2019
UNION BUDGET 2019 - ANALYSIS
Analysis of Union Budget 2019
AMENDMENTS BROUGHT IN BY THE FINANCE BILL, 2019
What to look in Interim budget 2019
BUDGET SPEECH
Interim Budget 2019-2020
AIFS IN INTERNATIONAL FINANCIAL SERVICES CENTRE
India continues to be one of the fastest growing economies in the world. According to the provisional estimates of Central Statistics Office, the Indian economy grew by 6.7...
HIGHLIGHTS OF NEW AMENDMENTS TO FDI POLICY ON ECOMMERCE
The Indian Government has amended the FDI policy on e-commerce vide Press Note 2 of 2018 to provide clarity, strengthen the regulatory framework and ensure better...
FOLDING UP OF PROMOTER INVESTMENT HOLDING COMPANIES â LIGHT AT THE END OF THE TUNNEL
Historically, several promoters held stake in their listed companies through their investment holding companies. When the LLP legislation was introduced almost a decade...
BEPS, GAAR, and PoEM â More teeth to tax! Impact on M&A
Technology has re-invented business models and paved way to new-age businesses. This has inter-alia aided in cross-border trade growth, blurring global boundaries. The tax...
INSOLVENCY AND BANKRUPTCY CODE â TAX & REGULATORY PERSPECTIVE
The Indian credit industry has been evolving over the years. Despite the growth of the private banking sector, nationalised banks still play a key role in providing the...
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