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Mannan Paaliwaal

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Global Corporate Governance: UK, India, OECD Strategies

February 10, 2024 486 Views 0 comment Print

Explore the evolution of corporate governance strategies across the UK, India, and OECD, focusing on gender diversity, ethnic inclusion, and environmental sustainability.

Theory of Market for Corporate Control: Understanding Regulatory Implications

February 10, 2024 318 Views 0 comment Print

Understand the Corporate Control Theory & how it informs US regulatory regimes with antitrust laws. From Manne’s seminal work to vertical mergers & predatory competition, discover the implications for the market.

Assessing UK’s Takeover Code and Companies Act for Fair Acquisitions

February 10, 2024 243 Views 0 comment Print

Are acquisitions adequate in the UK? Assess the Takeover Code & Companies Act for efficient acquisitions. The Companies Act & Takeover Code dictate UK regulations.

Role of DTAA and GAAR In Treaty Shopping

February 28, 2022 6252 Views 0 comment Print

Role of Double Taxation Avoidance Agreement (DTAA) and General Anti-Avoidance Rules (GAAR.) In Treaty Shopping To understand treaty shopping we need to understand what a DTAA is, A double tax avoidance agreement is a tax treaty agreed by two states to ensure that a tax payer is not taxed twice for the same income, this […]

Are Tax Holidays Beneficial In The Newer Tax Regime?

February 28, 2022 8802 Views 0 comment Print

Tax Holiday is an initiative by the government that gives away a tax reduction or even exemption in certain cases. In India like developing countries it is used to attract foreign investment. When the government wishes to boost certain production of goods or a sector of industries it grants a scheme of tax holidays. However, […]

Contrast between Securities & Commodities Transaction Tax

February 28, 2022 3483 Views 0 comment Print

Commodities Transaction Tax (C.T.T.), is a tax payable to the central government on trades made on commodities. CTT was first proposed in 2008 and received violent opposition as commodity trading was at a beginning stage in India, and levying such tax could lead to a dip in commodity trades. CTT was brought before parliament again […]

Importance of Minimum Alternate Tax In Tackling Tax Avoidance

February 28, 2022 2454 Views 0 comment Print

MAT or minimum alternative tax refers to a tax paid to by a company in advance. We should note that companies must pay tax according to the provisions of the income tax act, the profit and loss account is calculated as per companies act,2013. So prior to MAT what happened was; companies having profits used […]

Past and Present of Income Tax Advance Ruling

February 13, 2022 3102 Views 0 comment Print

Advance Ruling was a concept roughed on in early 1970s recommended by Wanchoo committee introduced through Chapter XIXB Income Tax act via finance act,199 and from sections 245N to section 245V. The concept of advance ruling is a common institution in Europe and western countries, and the primary objectives for AAR was firstly to reduce […]

Residency Provisions under Income Tax Act, highlighting contrasts with FEMA, Companies Act & Direct Tax Code

February 13, 2022 3009 Views 0 comment Print

Taxation of individuals by a state works on a deeply embedded principle of giving back to the state for the services provided by the state such as good governance, welfare schemes, defense and others which are required for a state for maintenance and expansion. This principle although looks simple and efficient, requires the state to answer the basic question : How to Decide WHO to tax ? And providing theoretically and morally reasons to support taxing such individuals. One such answer given by the United States, Eritrea and Philippines is citizenship-based income tax rules.

Critical Legal Analysis for Gig Workers in Indian & Californian Jurisdiction

November 8, 2021 2262 Views 0 comment Print

Gig-workers though a fancy term, carries an inverse life. Gig-worker means any person performing an income-earning activity outside the employee-employer relationship. For example, the guy wearing the swiggy t-shirt, isn’t technically a swiggy employee, the same goes for Uber Drivers.

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June 2024