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Searching Content indexed under Tax by T.P. Janani ordered by Published Date Descending.
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Family Offices: A Growing Concept In India
It was set-up by John D. Rockefeller to manage his family's business and philanthropic pursuits, but now advises multiple families, including the illustrious Rothschilds.
India
15 Feb 2019
2
Negotiating Tax Indemnities In Cross-Border Private Equity And M&A Deals
The past year has several developments in the regulatory and tax landscape which shapes the contours of tax indemnities typically negotiated in cross-border deals.
India
4 Sep 2017
3
Teaching Services Provided In India By US Non-Profit Educational Institute(UCLA) Is Not Taxable In India: AAR
Teaching services provided by a United States' non - profit body in India does not constitute FIS by virtue of Article 12(5)(C) of the India- US DTAA.
India
17 Oct 2016
4
AAR Re-Iterates That Intention Of Parties Is Supreme In Determining Whether Contracts Can Be Dissected
In contracts involving supply, erection and installation of goods and materials, the contract has to be looked at as a whole...
India
3 Oct 2016
5
No Capital Gains Tax On Contingent Payments If Neither Accrued Nor Received
When deferred consideration for transfer of a capital asset is contingent on one or more uncertain events, such deferred payment is not taxable in the year of transfer if it has not accrued to / been received by the transferor in that year.
India
24 May 2016
6
Globalizing India Inc - Tribunal Holds Corporate Guarantee For Benefit Of Offshore Subsidiary Not Subject To Transfer Pricing Adjustments
No transfer pricing adjustment can be made on corporate guarantees issued by an Indian parent company for the benefit of its overseas subsidiary without charging any guarantee fee/ commission.
India
17 Jan 2016
7
Swiss Apex Court Denies Treaty Benefits For Dividend On Securities Acquired For Hedging Derivative Contracts
The Swiss Federal Supreme Court recently gave an important decision denying treaty relief on dividend payouts in a derivative instrument structure.
India
12 Jan 2016
8
Expense Disallowance Discriminatory When Not Applicable To Payment To Residents
While negotiating cross-border transactions, quite often the parties involved are not in agreement with respect to taxability of the transaction and applicability of withholding tax obligations.
India
30 Jun 2015
9
Finance Act, 2015 Passed Into Law: Some Creases Ironed
We had earlier sent you our hotline on Budget 2015 (India Budget Insights 2015-16) on March 1, 2015 in which we had discussed some of the key changes proposed under the Finance Bill 2015.
India
20 May 2015
10
Private Client Wrap: Quarter 2, 2014 In Review
Our Q1 wrap ended on an expectant note in anticipation of the elections to be conducted in May.
India
17 Jul 2014
11
Retroactive Withholding Requirement Cannot Be Basis For Expense Disallowance
The Income Tax Appellate Tribunal at Agra recently held in the case of "Metro and Metro" that expenditure incurred for leather testing services by Metro & Metro is taxable as Fees for Technical Services if human intervention is involved in the provision of such services.
India
23 Dec 2013
12
Delhi High Court Applies Reduced 10% Rate To Non-Resident Capital Gains
The Delhi High Court has recently held in the case of Cairn U.K. Holdings Ltd ("CUHL"), that a non-resident investor is entitled to the reduced 10% tax rate on long term capital gains3 fr om sale of listed securities off the floor of the stock exchange.
India
31 Oct 2013
13
Welcome To Work In India: Recent Rulings On Taxation Of Seconded Expats
The Delhi Income Tax Appellate Tribunal ("ITAT") and the Delhi High Court ("HC") recently passed judgments which are likely to have a positive impact in relation to expatriates seconded to India by multinational companies.
India
23 Aug 2013
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