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Results:1-10 of 14

India-Mauritius tax treaty: AAR re-iterates need for ‘substance’
  • Khaitan & Co
  • Mauritius, India
  • March 16 2018

India-Mauritius Tax Treaty has always attracted interest of international investor community as well as the tax authorities. While the law on the


Credits and creditors in focus: How to effectively resolve tax investigations?
  • Khaitan & Co
  • India
  • March 16 2018

The last few years have witnessed increased scrutiny by the tax department of credits in the books of accounts of the taxpayers and the source of such


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


Revised india-Singapore tax treaty: decoding the third protocol
  • Khaitan & Co
  • Singapore, India
  • January 4 2017

Pursuant to the signing of the third protocol (Protocol) amending the India-Singapore Tax Treaty (Treaty) on 30 December 2016, the text of the


A new year, a new innings: after Mauritius & Cyprus, Singapore to lose capital gains tax exemption
  • Khaitan & Co
  • Singapore, India
  • January 2 2017

Since the protocol amending the India-Mauritius Tax Treaty was signed on 10 May 2016, speculation has run rife among legal circles and the investor


Government announces rules, format of declaration, valuation methods in relation to (domestic) Income Declaration Scheme 2016
  • Khaitan & Co
  • India
  • June 2 2016

Earlier this year, Government of India introduced the Income Declaration Scheme, 2016 (Scheme) in the Finance Act, 2016. The Government has now


(Domestic) Income Declaration Scheme 2016: doors to open shortly
  • Khaitan & Co
  • India
  • May 20 2016

Following the voluntary disclosure window under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (Foreign


CBDT issues draft guidelines for determination of ‘place of effective management’
  • Khaitan & Co
  • India
  • December 28 2015

India has a ‘residence’ as well as ‘source’ based taxation. The criterion for determination of residential status of a company was recently amended


Key changes in the Undisclosed Foreign Income and Assets (Imposition of Tax) Bill, 2015
  • Khaitan & Co
  • India
  • May 20 2015

The Central Government introduced the Undisclosed Foreign Income and Assets (Imposition of Tax) Bill, 2015 (Bill) in the Lok Sabha


Residents undertaking transactions worth at least INR 100 crore can now approach for advance rulings
  • Khaitan & Co
  • India
  • December 8 2014

As one of the measures to reduce tax litigation, the present Government in its maiden budget in July 2014 (Budget) had announced that the opportunity