Articles by CA Smita Khurana
View Full Profile
Transfer Pricing and the Indian GST
This article explores the interaction between Transfer Pricing and GST in India, along with the implications for businesses.
Transfer Pricing Challenges for Startups in India
Transfer pricing refers to the pricing of goods, services, or intangible assets exchanged between related entities. For startups, balancing innovation, rapid scaling, and TP compliance can pose unique challenges.
The New World of Transfer Pricing in 2024
Transfer pricing has long been a cornerstone of multinational tax planning, and in 2024, the landscape is shifting dramatically. With the OECD's updated BEPS 2.0 guidelines, businesses must adapt to new rules aimed at ensuring fair taxation, improving transparency, and addressing tax avoidance.
Addressing Transfer Pricing Disputes: The Role of Advance Pricing Agreements (APAs)
This article explores how APAs function, their benefits, and their role in resolving transfer pricing disputes.
Transfer Pricing and Global Tax Challenges for Indian Exporters
This article delves into the transfer pricing challenges Indian exporters face and how they can navigate global tax complexities.
The Future of Tax Havens: How Global Reforms Are Shaping Offshore Jurisdictions in 2024
The global minimum tax of 15%, tax transparency measures, and the EU's blacklist are reshaping the role of offshore jurisdictions that once thrived on low or no tax rates.
Tax Withholding and Rates on Payments to be made by Indian Companies to Foreign Law Firms
Analysis of the following provisions in the Indian Income Tax Act, 1961 along with DTAA between India and UK
Applicability of RBI Provisions of NBFC on LLPs
Position of Law - Definition of NBFC as per Section 45 of the RBI Act 1934
Popular Articles
- Senior Citizen Saving Scheme From 1 July 2026 with 5 New Rules
- Income Tax Slab for Senior Citizens Above 60 Years for AY 2026-27: With Deductions, Rebates and Examples
- TDS on Cash Withdrawals 2026: Excess vs. Entire Amount
- Input Tax Credit Under GST: The One Provision Where a Buyer Pays for a Supplier's Default
- 143(2) Scrutiny Notice Received: What is it and How to Respond Online?
- New Interest Rates on Post Office Schemes from 1 July 2026
- Best Fixed Deposit Interest Rates 2026 for General and Senior Citizens: Check Which Bank Gives Higher Returns?
- F&O, Intraday and Share Trading Losses: How to Claim Maximum Tax Benefit Through ITR-3, Set-off and Carry Forward
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
