Supreme Court rules share capital reduction is a transfer under the IT Act, allowing capital loss claims. Learn about its implications and referenced case laws.
Discover key insights on Global Anti-Base Erosion Model Rules (GloBE) for M&A strategies. Learn about Income Inclusion and Undertaxed Profits Rules, and their impact on corporate restructuring.
Understand the interplay between Section 194Q and Section 206C(1H) of the IT Act, detailing TDS and TCS obligations on high-value transactions.
Navigate post-merger/demerger challenges! Learn NCLT-approved restructuring compliance steps, key issues in financial consolidation, stamp duty, ITR-A filing, and more.
Explore recent legal precedents on carrying forward capital losses in mergers and demergers. Understand implications and conflicts in tax laws with insightful cases.
Learn how to incorporate a company in Hong Kong & China, including essential steps, legal requirements, and key documents needed for a successful setup.
Explore the dynamics of Family Offices in Singapore, including structures, tax exemptions, recent developments, and significant changes in regulations. Stay informed on the evolving landscape for wealthy individuals and their investments.
Explore key amendments in the Competition (Amendment) Bill, 2022, focusing on Section 5, Section 6, and new sections like 6A, 29A. Understand the impact on combinations, penalties, and active participation in anti-competitive agreements.
Understand NBFC-CICs with this note covering their definition, qualification criteria, types of NBFCs, and specific details on Core Investment Companies. Stay compliant with RBI regulations. Contact us for queries.
The term ‘Expatriate Tax’ is not defined under the Income Tax Act, 1961. However, in general terms, expatriate means a person who is living outside the country of his origin or where a country of which he does not hold citizenship.
