Cultural Issues In Asia Private Equity and Venture Capital TransactionsPamir Law Group
This presentation applies ancient Chinese wisdom to 21st century cross-border Venture Capital & Private Equity transactions.
For more information about our Private Equity and Venture Capital services, please visit http://www.pamirlaw.com/en/services/legal/private_equity_venture_capital
Cultural Issues In Asia Private Equity and Venture Capital TransactionsPamir Law Group
This presentation applies ancient Chinese wisdom to 21st century cross-border Venture Capital & Private Equity transactions.
For more information about our Private Equity and Venture Capital services, please visit http://www.pamirlaw.com/en/services/legal/private_equity_venture_capital
Notes on International transfer pricing in indiaPrasad Bhalerao
This document contains notes on the regulations around international transfer pricing in India. Document elaborates -
> Meaning of International Transaction
> Meaning of Associated Enterprises
> Meaning of Arm's Length Pricing
> Methods of Arm's Length Pricing
> TP Certification and Documentation and
> Penalties
B&R Insight - Operational Transfer Pricing.pdfGeorge Kyroudis
Operational Transfer Pricing (OTP) Review is a proactive approach of pricing individual inter-company transactions consistent with transfer pricing policies, and inter-company agreements that are aligned to your business model footprint.
We have Partnered with TransPrice for an upcoming transfer pricing summit on 23rd of August, 2013. This presentation shares details of TransPrice as an entity.
Skp Global Benchmarking, Risk Assessment and Health Check servicesPartha Pant
This details how SKP enables multinational organisations to do independent benchmarking & risk assessment of their current practices. It covers :
1) Payroll Health Check Coverage
2)GST/VAT Health Check Coverage
3)Withholding Compliance
4)Corporate Tax Return
Efficient Tax Planning: Economic Laws Practice - Your Path to Financial Succe...Economic Laws Practice
Access comprehensive tax solutions with Economic Laws Practice as your leading partner in direct and indirect tax matters in India. Our team provides expert guidance and effective strategies to address all your tax-related needs, ensuring compliance and success. Discover our services: https://elplaw.in/practicearea/tax/
BT Associates, is a Management consulting firm providing specialized services in the area of Indirect Taxation. We cover entire gamut of Indirect taxation services viz Customs, Central Excise, Service tax, VAT and foreign Trade Policy.
Corporate consulting company providing services in the field of IFRS trainings & convergence,US GAAP trainings, Accounting, Regulatory, Tax -both direct & indirect,HR
WINDING UP of COMPANY, Modes of DissolutionKHURRAMWALI
Winding up, also known as liquidation, refers to the legal and financial process of dissolving a company. It involves ceasing operations, selling assets, settling debts, and ultimately removing the company from the official business registry.
Here's a breakdown of the key aspects of winding up:
Reasons for Winding Up:
Insolvency: This is the most common reason, where the company cannot pay its debts. Creditors may initiate a compulsory winding up to recover their dues.
Voluntary Closure: The owners may decide to close the company due to reasons like reaching business goals, facing losses, or merging with another company.
Deadlock: If shareholders or directors cannot agree on how to run the company, a court may order a winding up.
Types of Winding Up:
Voluntary Winding Up: This is initiated by the company's shareholders through a resolution passed by a majority vote. There are two main types:
Members' Voluntary Winding Up: The company is solvent (has enough assets to pay off its debts) and shareholders will receive any remaining assets after debts are settled.
Creditors' Voluntary Winding Up: The company is insolvent and creditors will be prioritized in receiving payment from the sale of assets.
Compulsory Winding Up: This is initiated by a court order, typically at the request of creditors, government agencies, or even by the company itself if it's insolvent.
Process of Winding Up:
Appointment of Liquidator: A qualified professional is appointed to oversee the winding-up process. They are responsible for selling assets, paying off debts, and distributing any remaining funds.
Cease Trading: The company stops its regular business operations.
Notification of Creditors: Creditors are informed about the winding up and invited to submit their claims.
Sale of Assets: The company's assets are sold to generate cash to pay off creditors.
Payment of Debts: Creditors are paid according to a set order of priority, with secured creditors receiving payment before unsecured creditors.
Distribution to Shareholders: If there are any remaining funds after all debts are settled, they are distributed to shareholders according to their ownership stake.
Dissolution: Once all claims are settled and distributions made, the company is officially dissolved and removed from the business register.
Impact of Winding Up:
Employees: Employees will likely lose their jobs during the winding-up process.
Creditors: Creditors may not recover their debts in full, especially if the company is insolvent.
Shareholders: Shareholders may not receive any payout if the company's debts exceed its assets.
Winding up is a complex legal and financial process that can have significant consequences for all parties involved. It's important to seek professional legal and financial advice when considering winding up a company.
Notes on International transfer pricing in indiaPrasad Bhalerao
This document contains notes on the regulations around international transfer pricing in India. Document elaborates -
> Meaning of International Transaction
> Meaning of Associated Enterprises
> Meaning of Arm's Length Pricing
> Methods of Arm's Length Pricing
> TP Certification and Documentation and
> Penalties
B&R Insight - Operational Transfer Pricing.pdfGeorge Kyroudis
Operational Transfer Pricing (OTP) Review is a proactive approach of pricing individual inter-company transactions consistent with transfer pricing policies, and inter-company agreements that are aligned to your business model footprint.
We have Partnered with TransPrice for an upcoming transfer pricing summit on 23rd of August, 2013. This presentation shares details of TransPrice as an entity.
Skp Global Benchmarking, Risk Assessment and Health Check servicesPartha Pant
This details how SKP enables multinational organisations to do independent benchmarking & risk assessment of their current practices. It covers :
1) Payroll Health Check Coverage
2)GST/VAT Health Check Coverage
3)Withholding Compliance
4)Corporate Tax Return
Efficient Tax Planning: Economic Laws Practice - Your Path to Financial Succe...Economic Laws Practice
Access comprehensive tax solutions with Economic Laws Practice as your leading partner in direct and indirect tax matters in India. Our team provides expert guidance and effective strategies to address all your tax-related needs, ensuring compliance and success. Discover our services: https://elplaw.in/practicearea/tax/
BT Associates, is a Management consulting firm providing specialized services in the area of Indirect Taxation. We cover entire gamut of Indirect taxation services viz Customs, Central Excise, Service tax, VAT and foreign Trade Policy.
Corporate consulting company providing services in the field of IFRS trainings & convergence,US GAAP trainings, Accounting, Regulatory, Tax -both direct & indirect,HR
WINDING UP of COMPANY, Modes of DissolutionKHURRAMWALI
Winding up, also known as liquidation, refers to the legal and financial process of dissolving a company. It involves ceasing operations, selling assets, settling debts, and ultimately removing the company from the official business registry.
Here's a breakdown of the key aspects of winding up:
Reasons for Winding Up:
Insolvency: This is the most common reason, where the company cannot pay its debts. Creditors may initiate a compulsory winding up to recover their dues.
Voluntary Closure: The owners may decide to close the company due to reasons like reaching business goals, facing losses, or merging with another company.
Deadlock: If shareholders or directors cannot agree on how to run the company, a court may order a winding up.
Types of Winding Up:
Voluntary Winding Up: This is initiated by the company's shareholders through a resolution passed by a majority vote. There are two main types:
Members' Voluntary Winding Up: The company is solvent (has enough assets to pay off its debts) and shareholders will receive any remaining assets after debts are settled.
Creditors' Voluntary Winding Up: The company is insolvent and creditors will be prioritized in receiving payment from the sale of assets.
Compulsory Winding Up: This is initiated by a court order, typically at the request of creditors, government agencies, or even by the company itself if it's insolvent.
Process of Winding Up:
Appointment of Liquidator: A qualified professional is appointed to oversee the winding-up process. They are responsible for selling assets, paying off debts, and distributing any remaining funds.
Cease Trading: The company stops its regular business operations.
Notification of Creditors: Creditors are informed about the winding up and invited to submit their claims.
Sale of Assets: The company's assets are sold to generate cash to pay off creditors.
Payment of Debts: Creditors are paid according to a set order of priority, with secured creditors receiving payment before unsecured creditors.
Distribution to Shareholders: If there are any remaining funds after all debts are settled, they are distributed to shareholders according to their ownership stake.
Dissolution: Once all claims are settled and distributions made, the company is officially dissolved and removed from the business register.
Impact of Winding Up:
Employees: Employees will likely lose their jobs during the winding-up process.
Creditors: Creditors may not recover their debts in full, especially if the company is insolvent.
Shareholders: Shareholders may not receive any payout if the company's debts exceed its assets.
Winding up is a complex legal and financial process that can have significant consequences for all parties involved. It's important to seek professional legal and financial advice when considering winding up a company.
PRECEDENT AS A SOURCE OF LAW (SAIF JAVED).pptxOmGod1
Precedent, or stare decisis, is a cornerstone of common law systems where past judicial decisions guide future cases, ensuring consistency and predictability in the legal system. Binding precedents from higher courts must be followed by lower courts, while persuasive precedents may influence but are not obligatory. This principle promotes fairness and efficiency, allowing for the evolution of the law as higher courts can overrule outdated decisions. Despite criticisms of rigidity and complexity, precedent ensures similar cases are treated alike, balancing stability with flexibility in judicial decision-making.
How to Obtain Permanent Residency in the NetherlandsBridgeWest.eu
You can rely on our assistance if you are ready to apply for permanent residency. Find out more at: https://immigration-netherlands.com/obtain-a-permanent-residence-permit-in-the-netherlands/.
ALL EYES ON RAFAH BUT WHY Explain more.pdf46adnanshahzad
All eyes on Rafah: But why?. The Rafah border crossing, a crucial point between Egypt and the Gaza Strip, often finds itself at the center of global attention. As we explore the significance of Rafah, we’ll uncover why all eyes are on Rafah and the complexities surrounding this pivotal region.
INTRODUCTION
What makes Rafah so significant that it captures global attention? The phrase ‘All eyes are on Rafah’ resonates not just with those in the region but with people worldwide who recognize its strategic, humanitarian, and political importance. In this guide, we will delve into the factors that make Rafah a focal point for international interest, examining its historical context, humanitarian challenges, and political dimensions.
Military Commissions details LtCol Thomas Jasper as Detailed Defense CounselThomas (Tom) Jasper
Military Commissions Trial Judiciary, Guantanamo Bay, Cuba. Notice of the Chief Defense Counsel's detailing of LtCol Thomas F. Jasper, Jr. USMC, as Detailed Defense Counsel for Abd Al Hadi Al-Iraqi on 6 August 2014 in the case of United States v. Hadi al Iraqi (10026)
In 2020, the Ministry of Home Affairs established a committee led by Prof. (Dr.) Ranbir Singh, former Vice Chancellor of National Law University (NLU), Delhi. This committee was tasked with reviewing the three codes of criminal law. The primary objective of the committee was to propose comprehensive reforms to the country’s criminal laws in a manner that is both principled and effective.
The committee’s focus was on ensuring the safety and security of individuals, communities, and the nation as a whole. Throughout its deliberations, the committee aimed to uphold constitutional values such as justice, dignity, and the intrinsic value of each individual. Their goal was to recommend amendments to the criminal laws that align with these values and priorities.
Subsequently, in February, the committee successfully submitted its recommendations regarding amendments to the criminal law. These recommendations are intended to serve as a foundation for enhancing the current legal framework, promoting safety and security, and upholding the constitutional principles of justice, dignity, and the inherent worth of every individual.
Car Accident Injury Do I Have a Case....Knowyourright
Every year, thousands of Minnesotans are injured in car accidents. These injuries can be severe – even life-changing. Under Minnesota law, you can pursue compensation through a personal injury lawsuit.
Responsibilities of the office bearers while registering multi-state cooperat...Finlaw Consultancy Pvt Ltd
Introduction-
The process of register multi-state cooperative society in India is governed by the Multi-State Co-operative Societies Act, 2002. This process requires the office bearers to undertake several crucial responsibilities to ensure compliance with legal and regulatory frameworks. The key office bearers typically include the President, Secretary, and Treasurer, along with other elected members of the managing committee. Their responsibilities encompass administrative, legal, and financial duties essential for the successful registration and operation of the society.
DNA Testing in Civil and Criminal Matters.pptxpatrons legal
Get insights into DNA testing and its application in civil and criminal matters. Find out how it contributes to fair and accurate legal proceedings. For more information: https://www.patronslegal.com/criminal-litigation.html
RIGHTS OF VICTIM EDITED PRESENTATION(SAIF JAVED).pptxOmGod1
Victims of crime have a range of rights designed to ensure their protection, support, and participation in the justice system. These rights include the right to be treated with dignity and respect, the right to be informed about the progress of their case, and the right to be heard during legal proceedings. Victims are entitled to protection from intimidation and harm, access to support services such as counseling and medical care, and the right to restitution from the offender. Additionally, many jurisdictions provide victims with the right to participate in parole hearings and the right to privacy to protect their personal information from public disclosure. These rights aim to acknowledge the impact of crime on victims and to provide them with the necessary resources and involvement in the judicial process.
2. Contents
• About us
• Transfer Pricing
An Overview
Transfer Pricing services
• Service Offerings
• Specific service Offerings
Transfer Pricing Documentation
Transfer Pricing Planning and supply chain management
Transfer Pricing Controversy management
FIN 48 Assistance
Mutual Agreement Procedure / Advance Pricing Agreement
Transfer Pricing Valuation services
• Partner Profile
2
3. About Us
• Founded in 2014, Legal Quotient Consultants (‘LQ’) is a premier professional services organization
assisting corporates and consultants in range of Transfer Pricing, Direct Tax, Indirect Tax and
Transaction advisory services.
• LQ is Delhi based consultancy firm, and is having professional association with professionals in India.
• Our services offerings are broadly classified into four verticals – Tax and Regulatory, Transfer Pricing,
Transaction advisory, Audit and assurance services. We draw our strength from our team of
professionals who have significant functional and industry expertise across service lines and are well
equipped to deliver outstanding services to our clients.
• Team comprises of experts drawn from various disciplines such as CAs, Economists, Lawyers and
Financial analysts to anticipate and competently serve our clients on issues pertaining to all facets
of Tax and Transfer Pricing. We take pride in our ability to provide practicable advice to our clients
with the shortest turn around time.
3
4. TRANSFER PRICING – AN OVERVIEW
• Transfer Pricing has become the most important tax issue on the agenda of Multinational corporations that enter
into related party transactions. Tax authorities across jurisdictions are intensifying their focus on Transfer Pricing
by strengthening local legislation, imposing stringent documentation obligations and audit approaches, increasing
coordination / flow of information exchange and levying stricter penalties for non compliance of Transfer Pricing
regime.
• The transactions covered by Transfer Pricing regulations include purchase, sale, lease or use of intangible or
tangible property, provision of services, lending or borrowing of money, transaction of capital financing, business
restructuring or organization etc. The increasing participation of multinational groups in economic activities in
India and the inherent complexity in determination of appropriate transfer prices for such cross border intra-
group transactions is generally not market driven but is influenced and controlled by the relationship of
enterprises in the multinational group so as to maximize the overall post tax profits of the group as a whole.
• Hence, there arises a need to introduce a uniform and internationally accepted mechanism of determining
reasonable, fair and equitable profits and tax in India in the case of such multinational enterprises. With a view to
rationalize the taxation of cross border transactions between related entities, the Arm’s length Principle (“ALP”) is
adopted internationally for determination of transfer pricing of such intra-group transactions.
• The Finance Act, 2012 has amended the transfer pricing provisions to cover within its ambit specified domestic
transactions. The principle intent of extending transfer pricing provisions to specified domestic transactions is to
watch over the transaction undertaken between the group entities, with a view to reduce the overall tax burden,
to ensure that the same are undertaken at ALP.
4
7. 7
Deepanshu Bansal
Partner
Ph: +91-9873681488
Deepanshu has more than 4 years
post qualification experience in the
field of Transfer Pricing.
He is the Co-founder of Legal
Quotient Consultants has prior to this
worked with Deloitte Haskins and
sells in their Transfer Pricing division.
He has also been associated with
Ernst and Young during his career.
He has vast experience in Transfer
Pricing compliance and litigation
Raghav Gupta
Partner
Ph: +91-9899099030
Raghav has over 3 years of
experience in field of Transfer Pricing
He is the Co-founder of Legal Quotient
Consultants and prior to this is he has
worked with Reina Legal in their Tax
practice.
He has also been associated with
B.R. Maheswari & Co. during his
career.
He has experience in Transfer Pricing
compliance and litigation
Gautam Jain
Senior Associate – International Tax
Gautam has more than 4 years post
qualification experience in the field of
International Taxation.
He has worked with Ernst & Young in
their International Tax division.
He has vast experience in cross
border compliance and litigation
Ankita Malani
Senior Associate – Transfer Pricing
Ankita has more than 4 years post
qualification experience in the field of
Transfer Pricing.
She has worked with Ernst & Young in
their Transfer Pricing division.
She has vast experience in Transfer
Pricing compliance and litigation