CAclubindia Articles
Tax implications of offshore derivative instruments
Will the proposed review of foreign institutional investor (FII) regulations about issuance of ODIs (offshore derivative instruments) have any income-tax implications in India for the foreign investors? The answer appears to be in the affirmative."Th
Five key issues in FBT guidelines on ESOPs
Five key issues in FBT guidelines on ESOPsThere are at least five niggling problems with the new norms issued for ESOP (employee stock option) valuation, says Mr Vikas Vasal, Executive Director, KPMG. "First, in the case of unlisted companies, no par
Note on Retainership of Consultant
Note on Service Tax - Retainership of Consultant The retainership is covered by the ambit of service tax and would be covered under the definition of Management consultant. Management consultant as defined under the statute Date of Introduction: 16.1
Seven axioms for investors
For starters, it is a good policy to diversify investments across a few industry sectors to insulate against vagaries of business cycles.Retail investors must understand that the present frenzy on stock markets is largely confined to big companies, a
Sensex from 1k to 19k : History
1000, July 25, 1990 On July 25, 1990, the Sensex touched the magical four-digit figure for the first time and closed at 1,001 in the wake of a good monsoon and excellent corporate results. 2000, January 15, 1992 On January 15, 1992, the Sensex crosse
Rising rupee :Two sides of the coin
--------------------------------------------------------------------------------If we look at the rising rupee as an export burden, itis a problem. If we look at it as a source of cheapimports, it is an opportunity, says P. V. INDIRESAN.-------------
Cross border tax issues- a discussion
Last fortnight, the 61st International Fiscal Association (IFA) Annual Congress was hosted by the IFA's Japan Branch in Kyoto. Attended by over 1,200 tax and fiscal experts, comprising academicians and revenue officers from across 50 countries, IFA C
ICAI decides to introduce new AS
Corporates houses, banks and financial institutions have got just 18 months to begin the changeover to a new set of transparency, inducing accounting standards that will have a major impact on their financial statements. The new norms to classify, va
Applying VAT on international trade
International trade in services has expanded rapidly as a result of globalisation, aided significantly by the revolution in communication technology. This expansion has coincided with the global spread of Value Added Tax (VAT), with some 140 countrie
CA certification vs AO authorisation
India is now an important player in global trade. But the big increases in international transactions also throw up problems on the taxation front. This article looks at the withholding tax implications of cross-border payment for services. In the co
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