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Articles by CA Ankit mangla

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

CA Ankit mangla 28 December 2015 at 16:14

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

CA Ankit mangla 06 October 2014 at 11:11

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

CA Ankit mangla 04 September 2014 at 11:24

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