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Articles by CA Ankit mangla

Place of Effective Management - a New concept of determining Tax residency

Posted by CA Ankit mangla 28 December 2015 8257 Views

Place of Effective Management- a New concept of determining Tax residencyIntroductionAs per OECD model Convention, For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that

Independent Director- Enhanced Role in Corporate Governance

Posted by CA Ankit mangla 06 October 2014 11385 Views

Independent Director- Enhanced Role in Corporate Governance - 1 Definition Under Listing Agreement According to Clause 49 (II) (B) of Revised listing agreement, the expression independent director shall mean a non-executive director,

Related Party Transactions under New Regime

Posted by CA Ankit mangla 04 September 2014 21839 Views

Requirement of the Companies Act, 2013A. Following are the Related parties as per section 2(76) i. Director / Key Managerial Personnel and their Relativesii. Firm in which Director or Manager or relative is a partneriii. Private limited company, in w