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Results: 1-10 of 1,017

Do taxes cloud the novelty of SARs?
  • Lakshmikumaran & Sridharan
  • India
  • October 17 2016

Comparison between Stock Appreciation Rights and Employee Stock Option Plans Conceptually different from the Employee Stock Option Plan a.k.a ESOP, a

Recent Changes to the India-Mauritius Tax Treaty: What Does This Mean for American Investors?
  • Pepper Hamilton LLP
  • India, USA
  • October 5 2016

The amendments may cause some uncertainty and anxiety for U.S. investors as they consider how these changes will impact business, income

GST - A look at draft rules on registration and invoices
  • Lakshmikumaran & Sridharan
  • India
  • September 30 2016

India is on the expressway in implementing the biggest reform ever in its indirect tax system. Till July, possibility of implementation of Goods &

Spending less than ALP can also have adverse implication
  • Lakshmikumaran & Sridharan
  • India, OECD
  • September 27 2016

A person resident of India under the Income-tax Act, 1961 (‘the IT Act’) is liable to tax in India on his global income see end note 1

Indirect Tax Newsletter - August 2016
  • Khaitan & Co
  • India
  • September 20 2016

The Ministry of Finance had earlier notified a levy of safeguard duty on import of certain products under Chapter 72 of the Customs Tariff Act, 1975

AAR determines the taxability of offshore merger and indirect transfer of assets in India
  • Khaitan & Co
  • India
  • September 19 2016

The Authority for Advance Rulings (AAR), in the recent judgement of Banca Sella SpA,1 held that capital gains arising on amalgamation of a

AAR rulings on taxability of offshore mergers and eligibility of Mauritian company to claim treaty benefits
  • Khaitan & Co
  • India
  • September 19 2016

The Authority for Advance Rulings (AAR) in a recent ruling, allowed the taxpayer, a Mauritian company to benefit from the India-Mauritius Double Tax

Further progress on ratification of new Cyprus-India double tax agreement
  • Andreas Neocleous & Co LLC
  • Cyprus, India
  • September 9 2016

A further step towards implementation of the renegotiated double tax avoidance agreement between Cyprus and India has taken place with the announcement that the Indian Cabinet has approved the document

Tax bonanza for Telecom companies?
  • Lakshmikumaran & Sridharan
  • India
  • August 26 2016

Honourable Delhi High Court in a recent decision has held that the deduction under Section 80-IA(2A) for telecommunication companies is also available

Masala Bonds: Tweaking them into success
  • Herbert Smith Freehills LLP
  • India
  • August 19 2016

In September last year, the Reserve Bank of India (“RBI”) issued guidelines allowing, for the first time, Indian corporates to issue Rupee