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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...
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...
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
January 2019 Sun Mon Tue Wed Thu Fri Sat ...
UNION BUDGET 2019 - ANALYSIS
Analysis of Union Budget 2019
AMENDMENTS BROUGHT IN BY THE FINANCE BILL, 2019
What to look in Interim budget 2019
INSOLVENCY AND BANKRUPTCY CODE – 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...
FOLDING UP OF PROMOTER INVESTMENT HOLDING COMPANIES – 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...
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...
BEPS, GAAR, and PoEM – 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...
BUDGET SPEECH
Interim Budget 2019-2020
UNION BUDGET 2019: WHAT TO EXPECT
“The Union Budget 2019 is round the corner and expectations are high keeping in view that Budget 2019 will be the last Budget of the current government before the 2019 Lok...
THIN CAPITALISATION SECTION 94B
Thin capitalisation refers to a situation in which a company is financed through relatively high level of debt as compared to equity resulting into a thin capital...
BRIGHT LINE TEST: CONTROVERSY AROUND
Bright Line test is used by the revenue authorities to benchmark the advertisement and brand promotion expenses (AMP expenses) incurred by an enterprise in India on the...
Affordable Housing - Still a work in progress for developers!
Affordable housing is a well intended initiative of the Government of India. While it proposal is designed for the welfare the general public, it does offer some build in...
TAXATION, TRANSFER PRICING AND DIGITALIZATION
The article highlights the importance of seeking a fresh look at the issues of transfer pricing. The challenges in the area of taxing the digital transactions both in the...
IS THE GLOBAL SYSTEM MOVING TOWARDS FORMULARY APPORTIONMENT AS AN ALTERNATIVE INTERNATIONAL TAXATION APPROACH
The Arms Length Principle (ALP) has been the fundamental tool in determining fairness of taxation amongst various tax locations for the past several decades. However due to...
DEEMED DIVIDEND UNDER INCOME TAX ACT, 1961
The provisions of Section 2(22)(e) deems certain payments to be dividend on the fulfillment of certain conditions. The amount of deemed dividend is restricted to the extent...
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