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Articles by CA Ankit mangla

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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

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Posted in Income Tax  2 comments |   8079 Views


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,

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Posted in Corporate Law  3 comments |   11154 Views


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

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Posted in Corporate Law  7 comments |   21618 Views




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