Top 5 industry expectation on the Direct Tax Code 2019Read More Industry Expectations on the New Direct Tax Code – INDIA
Intangibles constitute a substantial and major portion of transfer pricing issues on hand. They are extremely crucial in a Multinational (MNE) environment, however, their importance is often undermined to their inherent characteristics which may include easy mobility, misidentification and most importantly non-availability of set principles to assign values to such intellectual properties. Supply Chain and […]Read More Transfer Pricing and Intangibles – Value Analysis
Background India has touched upon the taxability of profits of Permanent Establishment (‘PE’) in its international tax treaties under ‘Article 7’. Currently, profits of PE are determined based on its books of accounts considering it as a separate and distinct entity or in case of non-preparation of the same, apportionment is to be done on […]Read More Draft amendments in INDIAN Permanent Establishment rules – equitable or abstract?
A quick and basic glance on how to draft a transfer pricing policyRead More Drafting a Transfer Pricing Policy
Transfer Pricing as a subject means undertaking global international transactions between the related parties (we call it associated enterprises), at a value which is as per the market conditions (Arm’s Length Price), so that the profit allocations between the countries is fair and appropriate. Due to the close relationships, there could be certain influences on […]Read More What is Global Transfer Pricing?
Snapshot of India’s development path The years gone by: With the reforms and positive changes brought about by the current Government, it is truly a golden age for the Indian economy. Ushering in stability in the nation, transformation in all sectors, cleanliness in pecuniary terms by demonetization as well as in literal terms through […]Read More The Story of Interim Budget – 2019
A lot has been said about angel tax over the years. While the technocrats are well aware of the topic, most of the non-technical start-ups have no clue until they get a surprise from their VC, CA or a tax officer. Let us look at simplifying the topic and understand how some air of confusion […]Read More Angel Tax – Simplifying the tax life of a Start-up
What is ‘Transfer Pricing’? ‘Transfer Pricing’ is an art and science of determining the value of transactions that take place between entities of the same multi-national group. It involves the consideration of economic factors to perfectly balance a corporation’s and tax authority’s interest in terms of profitability and taxation. Why ‘Transfer Pricing’ in ‘Taxes’? Earlier, […]Read More Transfer Pricing – Gliding through the Fundamentals
Till today, I have tried to give my views on the technical side of taxation and hope you have enjoyed. This time, I thought, it is important that the students of commerce, accountancy, finance, law and management understand what the studies in taxation have to offer to them that could give the young minds a […]Read More Build an effective career in Taxes
Effective Tax Rate (ETR)Read More Effective Tax Rate – The Mantra to successful tax management