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Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...
Persistent link: https://www.econbiz.de/10013090158
149 graduate students at a business school in Kerala, India. The 18 arguments were ranked in terms of strength, from …
Persistent link: https://www.econbiz.de/10014037365
On November 8, 2016, the Indian government made a surprise announcement that certain currency notes (representing 86% of the currency then in circulation) would no longer be legal tender (although they could be deposited in banks over a limited period). The stated reason for this sudden...
Persistent link: https://www.econbiz.de/10012942383
On November 8, 2016, the Indian government made a surprise announcement that certain currency notes (representing 86% of the currency then in circulation) would no longer be legal tender (although they could be deposited in banks over a limited period). The stated reason for this sudden...
Persistent link: https://www.econbiz.de/10011742981
BRIC countries – Brazil, Russia, India and China. The study found that more than 75 percent of the Chinese and Indian …
Persistent link: https://www.econbiz.de/10014254008
The Government of India submitted the ‘Direct Taxes Code' Bill, 2010 the Parliament in August, 2010. The Code, expected … existing direct tax laws in India. The drafters have also worked 'on a clean drafting slate'. This seems to be sufficient … impetus for a deeper scrutiny of the Code for all those who derive income from India and thus would be subject to the rigours …
Persistent link: https://www.econbiz.de/10013119842
payments to make. Using firm-level data from three important sectors in India, the authors explore whether foreign MNE … MNEs with and without a reputation for CSR. The results for India show that MNEs pay considerably higher effective tax … set of findings suggests that MNEs operating in India see taxation in developing countries in relation to CSR …
Persistent link: https://www.econbiz.de/10013105958
Persistent link: https://www.econbiz.de/10013067507
In its decision in the case of Air France KLM (C-250/14, decision dated 23.12.2015) the European Court of Justice (‘ECJ') has clarified the legal position regarding levy of tax on amounts forfeited by the airlines on account of no-show by the passengers for which the passenger is unable to...
Persistent link: https://www.econbiz.de/10012946000
This report was drafted with a focus on India for IFA's general report on the same subject and was published by IFA in …, Mexico. India has actively participated in the Base Erosion and Profit Shifting (‘BEPS') initiative and its positions have … India can collect only limited tax, especially due to the operation of double tax avoidance treaties, India has been …
Persistent link: https://www.econbiz.de/10012826451