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Limited liability partnership ("LLP") is a new concept envisaged for ease of doing business which acts as an advantage compared to Partnership and Company. LLP can be constituted with 2 partners with one being designated partner.
As businesses are no longer confined to local territories and willing to expand overseas and overseas investors also want to invest in India the scope of international taxation has enormously expanded. International taxation has seen huge changes in a decade of time.
This article gives a detailed explanation about Nidhi Company,its features,rules of nidhi company and its CARO reporting and penalty applicable if any default occurs
In this article, we understand the Amendments in Trust Taxation bought in by the Finance Act 2020 and keeping in view, the aftermath of COVID-19 pandemic.
Advance Ruling is a widely used mechanism when a non-resident enters into a transaction with a resident whereby the complexity of the transaction is involved.
The Companies Act 2013 has specifically envisaged a concept of valuation for which a section is even in force. Section 247 of the Companies Act 2013 deals with the role of a registered valuer.
This is perhaps the most vital concept in international taxation. Finance Act 2016 has brought a key change in the scope of international taxation. Finance act 2020 has further expanded the scope of equalisation levy.
This article will focus on a very vital topic in the International taxation field. There are different views regarding permanent establishment based on the OECD model and the UN model.
Residential status is a vitally critical component under Income tax. It varies for various classes of assessees. The concept of residential status lies under Income tax and FEMA.
ICAI, being the regulator, certifier, and educator of the accountancy profession since 1949 in India has brought up a new code of ethics in 2019. The same was to be made effective from 1st April 2020 however made applicable from 1st July 2020 due to COVID 19.
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