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About 13 results for "gaar guidelines"

PoEM will make tax troubles worse, so junk it Mr Jaitley

Finance Minister Arun Jaitley announced that, as a result of the fears addressed by corporates, GAAR would be put on hold for two years. (PTI) Revenue secretary Hasmukh Adhia is probably right when he says, as he did to this newspaper, that every ... Financial Express, 1 month ago

European Commission releases anti-tax-avoidance package practical takeaways

The European Commission has released its highly anticipated anti-tax-avoidance (ATA) package. The package, released January 28, 2016, contains proposed rules and recommendations to avoid aggressive tax planning within the European Union. It ...
 JD Supra3 days ago

Changes in the Transfer Pricing Environment for MNEs

tions are on a roll, and that's rightly illustrated by the new Income Tax Act 2015 and the furore that some of its provisions have generated in the Republic of Ghana. Although the new measures are directly related to the austerity policies of ...
 B&F Times Online6 days ago

From terrorism to activism

Rightly or wrongly, India has acquired a reputation for an adversarial tax regime. Acrimonious disputes with multinationals such as Vodafone, Cairn Energy and Nokia have contributed to the impression that the country's tax administration is not just ...
 Hindu Business Line1 week ago
Biz Community

Another SARS ruling on converting loans into equity

The South African Revenue Service (SARS) has issued a Binding Private Ruling 213 (Ruling) on the issue of 'converting' loans into share capital. The facts of the Ruling are common. To fund its operational expenditure, a company resident in South ...
 Biz Community2 weeks ago Converting loans into equity: another SARS ruling  South African Tax Guide2 weeks ago

BEPS to make tax evasion difficult | Budget 2016

MUMBAI: In what could lead to an increase in domestic tax liabilities of many Indian conglomerates and multinationals, the government is set to introduce a framework for Base Erosion and Profit Shifting (BEPS), a global agreement to check tax ...
 Economic Times2 weeks ago

PoEM not the only solution

The change in definition of an Indian resident company under the Income-Tax Act—from one whose affairs are wholly controlled and managed in India to one whose Place of Effective Management (PoEM) is in India—and the subsequent draft guidelines ...
 Financial Express2 weeks ago PoEM not the only solution  Financial Express2 weeks ago

Outlook for Direct Taxes - flash back 2015 and envision for 2016

By Prashant Khatore The focus has been on increasing global participation in India through liberalisation of foreign direct investment (FDI) laws. It covered easing FDI sectorial caps and conditions in diverse sectors ranging from highly regulated ...
 Economic Times3 weeks ago

Editorial: PoEM, from verse to worse

Revenue secretary Hasmukh Adhia is probably right when he says, as he did to this newspaper, that every country has left room for discretion in its rules for Place of Effective Management (PoEM). Indeed, no one can object to PoEM in principle, just ...
 Financial Express1 month ago
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