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Direct Taxes Code : Changing Paradigm of Tax Rules in India

Jain, Tarun - 2011

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

Tax Planning in an International Environment

Hinchliffe, Sarah - 2014

This paper provides a practical overview and normative analysis of international tax planning ideas for entities who are establishing or restructuring their business affairs. In particular, in an international financial hub, such as Hong Kong, taxation advisors and lawyers need to be...

Persistent link: https://www.econbiz.de/10013065664

Investments Through DTAA Route in India and Strategic Tax Planning

Jain, Tarun - 2014

Persistent link: https://www.econbiz.de/10013067507

Transfer Pricing Rules for India’s Goods and Services Tax

Jain, Tarun - 2019

The Indian Goods and Services Tax (GST) regime recently replaced the earlier laws providing for tax on supplies of goods and services. Under the new regime, transfer pricing rules have been introduced, which were virtually non-existent earlier. The GST regime insists on arm's length pricing in...

Persistent link: https://www.econbiz.de/10012868565

Forfeitures by Airlines on 'No-Show' are Taxable Supplies : Appraising European Court of Justice's Clarification in Indian Context

Jain, Tarun - 2017

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

Responsible Tax as Corporate Social Responsibility : The Case of Multinational Enterprises and Effective Tax in India

Muller, Alan - 2012

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

Appraising the ‘Goods and Service Tax’ as a ‘Means’ (and Not the ‘End’) to Improving the Business Climate of India

Jain, Tarun - 2017

seeks to usher a new indirect tax regime in India purported as the ‘Goods and Service Tax' The avowed intent of this … indirect taxes in India so as to seek a theoretical as well as pragmatic appraisal of the changes envisaged under GST. The idea … as to whether GST aids businesses generally, and positively redraw the business climate of India. This article is divided …

Persistent link: https://www.econbiz.de/10012971033

Supply Rules Under the Proposed 'Goods and Service' Tax in India : Issues to Be Resolved

Jain, Tarun - 2011

The reform process for the indirect taxation regime in India has been ongoing for some time, with the prevailing view …

Persistent link: https://www.econbiz.de/10013119841

BASIC STRUCTURE OF GST, IGST, SGST, UTGST & CGST

Jain, Naman; Reddy, Sai Srinivas - 2022

GST is one indirect tax for the whole nation, which will make India one unified common market. The GST intends to …

Persistent link: https://www.econbiz.de/10013305898

GST Valuation - Inclusion of Other Taxes for Determining Value of Supply : Appraising European Court of Justice's Clarification in Indian Context

Jain, Tarun - 2017

In its decision in the case of Lisboagás (C-256/14) the European Court of Justice (‘ECJ') adverted to the issue whether other taxes paid by the supplier and collected from the receiver on actual basis are required to be added to determine the taxable value for VAT purposes. The ECJ in this...

Persistent link: https://www.econbiz.de/10012944626