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Prashant Mishra

Latest Posts by Prashant Mishra

Using the Most Favoured Nation (‘MFN’) clause for better cash flows

July 1, 2020 8970 Views 2 comments Print

Everyone is conversant with the proverb ‘Old wine in new bottles‘.  On similar lines, the Finance Act, 2020 shifts the incidence of taxation of dividends in the hands of shareholders by abolishing the DDT regime.  Under the new regime (effective 1 April 2020), the dividends earned by foreign shareholders are usually subject to a tax […]

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