Articles by CA Smita Khurana

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Transfer Pricing and the Indian GST

  CA Smita Khurana    16 December 2024 at 08:47

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

  CA Smita Khurana    09 December 2024 at 08:45

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

  CA Smita Khurana    06 December 2024 at 08:40

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)

  CA Smita Khurana    05 December 2024 at 08:40

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

  CA Smita Khurana    04 December 2024 at 08:39

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

  CA Smita Khurana    03 December 2024 at 08:39

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

  CA Smita Khurana    02 December 2024 at 08:41

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

  CA Smita Khurana    30 November 2024 at 08:41

Position of Law - Definition of NBFC as per Section 45 of the RBI Act 1934