Income Tax : Learn about tax implications of offshore indirect transfers of Indian capital assets by non-resident entities. Explore Vodafone ca...
Income Tax : Discover the intricacies of structuring cross-border mergers and acquisitions (M&A). Learn about key steps, due diligence, legal c...
Income Tax : Learn about Transfer Pricing compliance and assessment procedures, including ALP determination, TPO reference, DRP mechanism, APAs...
Income Tax : CIT – International Taxation Vs. ESPN Star Sports Mauritius S.N.C ET Compagnie (Delhi High Court) The Delhi HC affirms the o...
Income Tax : Explore the significance of transfer pricing in international taxation and corporate finance. Learn about arm's length pricing, me...
Income Tax : Appendix-I Declaration of no PE in India Declaration required u/s 9 of Income Tax Act, and for claiming relief under an agreement ...
Income Tax : Forms 1042, 1042-S, and 1042-T are U.S I.R.S taxation forms dealing with dealings with foreign persons, including non-resident ali...
Income Tax : The UK today (Thursday 17 March) announced it is suspending the exchange and sharing of tax information with Russia and Belarus as...
Income Tax : Eight years ago, you mandated the OECD to address corporate tax avoidance by multinationals, which cost countries at least $240 bi...
Income Tax : On 3rd October, 2021, the International Consortium of International Journalists (ICIJ) has come out with what is claimed to be a 2...
Income Tax : Discover the ITAT Delhi ruling on taxing income from providing business support services to Indian group entities. Analysis of Sol...
Income Tax : Explore the ITAT Delhi ruling on the eligibility of management service fees paid to non-resident AEs under section 37(1) of the In...
Income Tax : Analysis of Maharashtra Seamless Ltd Vs DCIT case where no transfer pricing adjustment was needed as the assessee earns interest a...
Income Tax : HCG Global Communications Ltd. vs. DCIT (ITAT Bangalore) case ruling: Telecom interconnect usage payments received by a foreign co...
Income Tax : Detailed analysis of Finastra International Financial Systems PTE Ltd. Vs ACIT(International Taxation) case where ITAT Delhi ruled...
Income Tax : Explore the Notification No. 33/2024 on the agreement between India and Spain for tax exchange. Understand its implications and ch...
Income Tax : Explore implications of Notification No. 21/2024 from Indias Ministry of Finance regarding the tax information exchange pact with ...
Income Tax : Notification No. 96/2023-Income Tax: Learn about the agreement between India and Saint Vincent for tax information exchange and as...
Income Tax : Notification No. 24/2023- Income-Tax Dated: 03rd May, 2023 under section 90(1) of Income tax Act, 1961 regarding Agreement and Pro...
Income Tax : The Central Board of Direct Taxes (CBDT) has received representations seeking clarity on the applicability of the MFN clause (part...
Explore four types of income tax systems followed globally: Residence, Citizenship, Territorial, and Zero Taxation. Learn with real-life examples.
Explore the latest developments in German Income Tax for 2023, including changes influenced by the Russia-Ukraine conflict. With the Indo-German free trade agreement looming, understanding corporate tax intricacies becomes crucial. This comprehensive guide covers aspects like Corporate Income Tax, Trade Tax, Corporate Withholding Tax, Tax Returns, and more. Stay informed about the evolving tax landscape in Germany, Europe’s largest economy, to navigate compliance and leverage potential benefits effectively.
Explore Indonesia’s unique taxation system, covering individual tax slabs, business income taxation, corporate income tax, value-added taxation, and positive developments for taxpayers. Learn about the diverse income classifications and exemptions within the Indonesian tax framework. For accurate tax compliance, verify information and consult professionals.
Read the analysis of SPI Global US vs ACIT (ITAT Delhi) case where sub-contracting charges taxability under India-USA DTAA was contested. Learn about the make available clause and the final decision.
Get comprehensive insights into UAE’s new Corporate Tax legislation through 151 FAQs. Understand regulations, exemptions, definitions, rates, and more.
Uncover the concept of Double Taxation, its types – Juridical and Economic, and learn about relief mechanisms such as Unilateral and Bilateral relief.
Explore a comprehensive analysis of Section 9A of the Indian Income Tax Act, 1961. Learn how it impacts offshore funds’ business connections in India.
Exploring the role, challenges, and impact of the OECD’s proposed Global Minimum Corporate Tax (GMCT) on India and global business.
Explore 25 FAQs on Significant Economic Presence (SEP) for Non-Residents in India. Understand the impact of SEP on digital and e-commerce business models, reasons for its application, income tax implications, criteria, challenges, and immunity through Double Taxation Avoidance Agreements (DTAA). Stay informed about legal obligations, special roles for professionals, and the governments challenges in managing income tax leakages in the digital and e-commerce sectors. Expert insights for NRs operating in India.
Articles explain who is Non-Resident Individual, Partnership firm, Company for Income Tax Purpose, Taxable Income of Non Residents, Tax on Indirect transfer of a capital asset situated in India by Non-Residents, activities not to constitute business connection in India, Exemption from applicability of Section 206AA to non-residents
