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India is now one of the front runners among the developing countries for attracting FDI. Its strong and stable growth and commitment to institutional reforms has made it one of the most attractive destinations for FDI. Cross border flow of capital, human resource and technology has increased manifold over the period of time, which in turn, has led to various tax challenges across the globe.

Having regard to the same, the Committee on International Taxation of ICAI has taken efforts to come out with this new publication on ‘Cross border Transactions and Investments’. This Publication consists of chapters dealing with various aspects such as brief overview of FEMA, inbound and outbound investment, exports incentives, import remittances, Place of Effective Management in India, critical aspects of transfer pricing and FEMA Regulations on cross border mergers with an aim to aid professionals in identifying the key issues involved in cross border transactions and investments.

The said publication can be downloaded from the link

https://resource.cdn.icai.org/55675citax45044.pdf

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