OECD - Page 4

CBDT releases MLI synthesised text for India-UK tax treaty

CBDT has released the synthesised text for India-UK tax treaty. It represents their shared understanding of the modifications made to the Agreement by MLI. UK SYNTHESISED TEXT OF THE MLI AND THE CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FOR THE [&h...

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Posted Under: Income Tax |

CBDT releases MLI synthesised text for India-Latvia tax treaty

CBDT has released the synthesised text for India-Latvia tax treaty. It represents their shared understanding of the modifications made to the Agreement by MLI. LATVIA SYNTHESISED TEXT OF THE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING (MLI) AND THE AGREEMENT BETWEEN THE GOV...

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Posted Under: Income Tax |

CBDT releases MLI synthesised text for India-Belgium tax treaty

CBDT has released the synthesised text for India-Belgium tax treaty. It represents their shared understanding of the modifications made to the Agreement by MLI. SYNTHESISED TEXT OF THE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING (MLI) AND THE AGREEMENT BETWEEN THE GOVERNMENT...

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Posted Under: Income Tax |

CBDT releases MLI synthesised text for India- Malta tax treaties

CBDT has released the synthesised text for India-Malta tax treaty. It represents their shared understanding of the modifications made to the Agreement by MLI. SYNTHESISED TEXT OF THE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING (MLI) AND THE AGREEMENT BETWEEN THE GOVERNMENT O...

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Posted Under: Income Tax |

CBDT releases MLI synthesised text for India-Luxembourg tax treaty

MLI synthesised text for India-Luxembourg tax treaty-This document was prepared jointly by the Competent Authorities of India and Luxembourg and represents their shared understanding of the modifications made to the Agreement by the MLI....

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Posted Under: Income Tax |

ICRICT: OECD’s proposed reform will fail to generate meaningful additional tax revenue

ICRICT: The OECD’s proposed reform will fail to generate meaningful additional tax revenue, especially for developing countries Today, the OECD has presented its impact analysis of its proposed reform to address the tax avoidance by multinational corporations. If ambitious enough, it could bring a significant change to century old inter...

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Posted Under: Income Tax |

Country By Country Reporting

The Finance Act, 2016 introduced provisions relating to Country by Country Report (CbCR) and Master File pursuant to adoption of OECD’s BEPS Action Plan-13 in India. On 31st October 2017, CBDT released the Final Rules with respect to maintenance and furnishing of Master File and CbCR. Summary of Final Forms and Rules for Master-File app...

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Posted Under: Income Tax |

OECD’s proposals are canonising gradualism and increasing inequality

What is happening today? Today, under the mandate of the G20, the OECD Inclusive Framework has just presented a new stage of the BEPS 2.0 initiative, to address the challenges of taxing multinational corporations in the digital era. Previous attempts at tax reform have only tried to plug the holes in our international tax system […...

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Posted Under: Income Tax |

Reform of international tax system: radical change or yet another short-term fix?

In a new report, ICRICT evaluates the forthcoming OECD solution to tax multinationals and calls for a fair and comprehensive reform that would tax multinationals as single firms, using formulary apportionment based on objective factors, together with a minimum effective corporate tax rate of 25%. A significant challenge to resource availa...

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Posted Under: Income Tax |

CBDT releases MLI synthesised text for India- Serbia and Montenegro tax treaties

CBDT has released the synthesised text for India- Serbia and Montenegro tax treaty. It represents their shared understanding of the modifications made to the Agreement by MLI. SYNTHESISED TEXT OF THE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING AND THE CONVENTION BETWEEN THE ...

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Posted Under: Income Tax |

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