We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 1,235

Taxation of foreign companies regarded as ‘resident’ in India
  • Lakshmikumaran & Sridharan
  • India
  • July 18 2017

Tax liability under the Income-tax Act, 1961 ('the Act') of any person is determined based upon his residential status. A person resident of India is


GST on Lawyers Law Firms
  • SS Rana & Co
  • India
  • July 18 2017

The Delhi High Court vide its Order dated July 12, 2017 in the matter of J. K. Mittal & Company v. Union of India & Ors sought clarification from


CBDT bids adieu to book value driven approach for valuation of unquoted equity shares
  • Khaitan & Co
  • India
  • July 17 2017

Currently, Income Tax Act, 1961 (IT Act) provides for imputing income in the hands of the transferortransferee if the transaction of


Asia Tax Bulletin - Summer 2017
  • Mayer Brown JSM
  • China, Hong Kong, India, Indonesia, Japan, Malaysia, Philippines, Singapore, South Korea, Taiwan, Thailand, Vietnam
  • July 17 2017

OECD Multilateral Convention (MLI) China signed the MLI on 7 June 2017. It has opted out of the MLI's permanent establishment (PE) provisions


Corporate Crime Monthly Update - July 2017 - China, South East Asia & India
  • Herbert Smith Freehills LLP
  • China, India, Indonesia, OECD, South Korea, Vietnam
  • July 12 2017

China's Cyber Security Law (CSL) came into force on 1 June 2017. The new law covers a wide range of issues including data security


Indian Government Defers Implementation of TCS, TDS under GST- provides Temporary Relief to E-Commerce Operators and their Suppliers
  • SS Rana & Co
  • India
  • July 10 2017

E-commerce Operators and their suppliers have been granted a welcome relief by the Central Government with the Ministry of Finance issuing a public


Anti- Profiteering Rules, 2017: Permeating Benefits of the GST Regime
  • SS Rana & Co
  • India
  • July 10 2017

The Anti-Profiteering Rules, 2017 (Rules) were recently notified by the Central Government in exercise of its powers under section 164 read with


Introduction of ‘e-proceeding’ facility for scrutiny assessments
  • Khaitan & Co
  • India
  • July 6 2017

In October 2015, the Central Board of Direct Taxes (CBDT) initiated a pilot project on the concept of using emails to correspond with tax payers at


The multilateral instrument and its impact on India’s bilateral tax treaties
  • Khaitan & Co
  • India
  • July 3 2017

With an object to address aggressive tax strategies by multinational enterprises (MNE), the Organisation for Economic Cooperation and Development


Court Uncourt - Volume IV Issue IV 2017
  • STA Law Firm Ltd
  • European Union, India, United Kingdom, USA
  • June 30 2017

Class 101 on Farming: A strong Root gives rise to a strong stem; and a strong stem yields staple crops. Hence, farmers try to protect their harvest by