TransPrice Weekly March Week 4_2014
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Please find attached 'TransPrice Weekly' for the forth week of March 2014. The Snippet covers news alert on approval of first Advance Pricing Agreements and Bombay High Court's decision on commission payouts. Trust you will find it useful.
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TransPrice Times - October 2014
TransPrice presents to you TransPrice Times for October 2014.
The snippet includes recent happenings in the transfer pricing world including the landmark judgement in the case of Vodafone and Mitsubishi (Japanese Sogo Shosha Companies). Trust you will find it useful. Happy reading !!!
Sec 9 composition scheme
Composition Scheme in Revised GST Model Law
Eligibility & Conditions for Composition Scheme in GST Law
Rate of Tax in Composition Scheme
Restrictions to opt Composition Scheme
Return Form & Due dates in Composition Scheme
Late fees
Vat theory
This document provides an overview of value added tax (VAT) including:
1. VAT is an indirect tax assessed on the value added to goods and services at each stage of production and distribution. Over 130 countries have introduced VAT.
2. VAT was introduced in India in 2005 and is administered by the government revenue authority. It is a multi-stage tax collected fractionally at each stage of production/distribution.
3. Advantages of VAT include increased tax base and revenue, transparency, avoidance of double taxation, coordination with income tax, and simplification compared to other tax systems.
Composition Scheme under the Goods and service tax ACT
Background of Composition Scheme under the GST
Definition under the GST
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Important Definitions
Practical’s Solutions how to file the Composition Scheme Returns
Gst presentation fip 18092016 abd
The document discusses key aspects of the GST framework including the taxable event, meaning of supply, exclusions, and exemptions.
1) Under GST, the single taxable event of "supply" replaces multiple taxable events such as manufacture, provision of service, and sale that were prevalent in earlier indirect tax regimes.
2) The definition of "supply" is very broad and inclusive, intended to expand the scope of taxation. It includes various transactions like barter, imports, supplies without consideration. This broad definition may lead to unintended taxation and litigation.
3) The document examines exclusions from the definition of "taxable person" as well as the power of the central and state governments to
Vat concepts
This document discusses key concepts related to Value Added Tax (VAT) in India, including:
1) VAT is a tax on the sale or purchase of goods levied by state governments based on constitutional powers. It aims to reduce cascading of taxes.
2) The key benefit of VAT over the previous sales tax system is the input tax credit mechanism, which allows traders to deduct taxes paid on previous purchases/inputs from their total tax liability on sales.
3) VAT applies at multiple stages of production and distribution, with tax charged on value added at each stage and cross-credits of taxes paid allowed through the input tax credit mechanism. This avoids double taxation.
Goods And Service Tax
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Structure of GST
Input Tax Credit
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Advantages and Disadvantages of GST
CV
Ravinder Kumar is a Chartered Accountant with over 7 years of experience in taxation compliance and accounting. He has expertise in income tax, GST, excise duty, and VAT compliance. Currently he works as a Deputy Manager of Taxation at Fena Private Limited, an FMCG company, where he is responsible for tax compliance, returns filing, and liaising with tax authorities. Previously he worked as Assistant Manager of Accounts and Taxation at HPL Electric & Power, where he handled taxation, accounting, and internal/statutory audit responsibilities. He is proficient in SAP, MS Office, and Tally.
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TransPrice Times - October 2014
TransPrice presents to you TransPrice Times for October 2014.
The snippet includes recent happenings in the transfer pricing world including the landmark judgement in the case of Vodafone and Mitsubishi (Japanese Sogo Shosha Companies). Trust you will find it useful. Happy reading !!!
Sec 9 composition scheme
Composition Scheme in Revised GST Model Law
Eligibility & Conditions for Composition Scheme in GST Law
Rate of Tax in Composition Scheme
Restrictions to opt Composition Scheme
Return Form & Due dates in Composition Scheme
Late fees
Vat theory
This document provides an overview of value added tax (VAT) including:
1. VAT is an indirect tax assessed on the value added to goods and services at each stage of production and distribution. Over 130 countries have introduced VAT.
2. VAT was introduced in India in 2005 and is administered by the government revenue authority. It is a multi-stage tax collected fractionally at each stage of production/distribution.
3. Advantages of VAT include increased tax base and revenue, transparency, avoidance of double taxation, coordination with income tax, and simplification compared to other tax systems.
Composition Scheme under the Goods and service tax ACT
Background of Composition Scheme under the GST
Definition under the GST
Eligibility under the GST
Rates of Composition Scheme Dealer
How to Make a Registration and how to file the returns.
Important Definitions
Practical’s Solutions how to file the Composition Scheme Returns
Gst presentation fip 18092016 abd
The document discusses key aspects of the GST framework including the taxable event, meaning of supply, exclusions, and exemptions.
1) Under GST, the single taxable event of "supply" replaces multiple taxable events such as manufacture, provision of service, and sale that were prevalent in earlier indirect tax regimes.
2) The definition of "supply" is very broad and inclusive, intended to expand the scope of taxation. It includes various transactions like barter, imports, supplies without consideration. This broad definition may lead to unintended taxation and litigation.
3) The document examines exclusions from the definition of "taxable person" as well as the power of the central and state governments to
Vat concepts
This document discusses key concepts related to Value Added Tax (VAT) in India, including:
1) VAT is a tax on the sale or purchase of goods levied by state governments based on constitutional powers. It aims to reduce cascading of taxes.
2) The key benefit of VAT over the previous sales tax system is the input tax credit mechanism, which allows traders to deduct taxes paid on previous purchases/inputs from their total tax liability on sales.
3) VAT applies at multiple stages of production and distribution, with tax charged on value added at each stage and cross-credits of taxes paid allowed through the input tax credit mechanism. This avoids double taxation.
Goods And Service Tax
Introduction
Structure of GST
Input Tax Credit
Composition Scheme
Classification of Goods and Services
Advantages and Disadvantages of GST
CV
Ravinder Kumar is a Chartered Accountant with over 7 years of experience in taxation compliance and accounting. He has expertise in income tax, GST, excise duty, and VAT compliance. Currently he works as a Deputy Manager of Taxation at Fena Private Limited, an FMCG company, where he is responsible for tax compliance, returns filing, and liaising with tax authorities. Previously he worked as Assistant Manager of Accounts and Taxation at HPL Electric & Power, where he handled taxation, accounting, and internal/statutory audit responsibilities. He is proficient in SAP, MS Office, and Tally.
Basic tenets of GST - Dr Sanjiv Agarwal
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Tweeted on www.twitter.com/BusinessAdvDM #BusinessAdvisorArchives
Pma 3 composition scheme
The document discusses Goods and Services Tax (GST) composition scheme in India, which provides a simplified tax structure for small taxpayers. Key points include:
1) The composition scheme is optional for taxpayers with annual turnover up to Rs. 50 lakhs and requires paying a flat rate of tax instead of filing regular returns.
2) Taxpayers in the composition scheme pay taxes quarterly at rates between 1-5% depending on the business and file simplified annual returns.
3) Businesses can exit the composition scheme if their turnover exceeds limits or if they are no longer eligible, and must then start filing regular returns and claiming input tax credits.
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Dear Members,
We are pleased to present TransPrice Times for the month of July 2017.
This periodical broadly covers important rulings, addressing different key issues pertaining to transfer pricing methods and fair assessment proceedings. With CBDT notifying form for opting the revised safe harbour rules and OECD continually coming out with new clarifications, the international tax world is buzzing with the news flutter around CbC Report and multilateral agreement, which we have covered in this periodical.
Thank You and Happy Reading!!
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The document provides an overview of recent changes to tax compliance requirements in India. It discusses updates to income tax laws under the Finance Bill of 2017, including a reduced corporate tax rate for small businesses. It also outlines the key compliance obligations under the upcoming Goods and Services Tax (GST) such as registration requirements, tax return filing, and transitional provisions to carry forward existing tax credits under the new system. Finally, the document presents a chart summarizing the frequency of various compliance filings like TDS returns, VAT returns, and secretarial obligations.
MAHESH GIRI - PPT ON COMPOSITION SCHEME UNDER GST ( june 2017)
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The document discusses the preparedness required by the textile industry for implementing GST by July 1st, 2017. It outlines the indicated GST rates for various textile products and provides 21 steps that the textile industry needs to take immediately, such as taking stock of raw materials and finished goods, finalizing software and invoice/order formats, updating supplier details, and understanding return filing requirements. It also notes that in July 2017, the GST rate on merchant services was sharply cut to 5% from 18% for textile manufacturers.
Goods and service tax
The document discusses Goods and Service Tax (GST) in India. It introduces GST as an indirect tax implemented on July 1, 2017 that replaced several other taxes including sales tax, central sales tax, service tax, and central excise. GST is made up of four types - IGST, SGST, CGST, and Cess. Goods and services are taxed under GST at rates of 0%, 3%, 5%, 12%, 18%, or 28% and small dealers have the option to use a composition scheme with turnover up to 75 lacs.
Composition Scheme Under GST
This document discusses India's Goods and Services Tax (GST) composition scheme. It provides:
1) An overview of the composition scheme, which allows eligible small businesses to pay tax at 1% of their annual turnover in lieu of regular tax.
2) Eligibility requirements to opt for the composition scheme, including an annual turnover limit of 50 lakhs.
3) Conditions for opting into the scheme, such as restrictions on inter-state supplies and inability to claim input tax credits.
TransPrice times- March 2015 (1)
This edition of TransPrice Times provides you with highlights on recently introduced APA roll back rules along with other updates in Transfer Pricing for the first fortnight of March 2015.
Impact of-gst-on-textile-industry
The document summarizes the impact of GST on the textile industry in India. Some key points:
- Under GST, taxes like excise duty, VAT, CST etc. will be subsumed and replaced by CGST, SGST and IGST which will remove cascading of taxes and improve input tax credit flow.
- Overall tax incidence on textiles is expected to increase slightly due to higher GST rates compared to previous taxes. This may impact product mix in the industry.
- Compliance burden is also expected to increase initially due to transition challenges but compliance overall will improve in the long run.
- Inter-state trade barriers will be removed, improving competition and organized
Gst composition levy
The document summarizes key provisions of the composition scheme under the Revised Model GST Law. Taxpayers with an aggregate turnover of less than Rs. 50 lakhs (Rs. 10 lakhs for North Eastern states) can opt for paying GST at a fixed percentage on turnover instead of the regular tax. They will file quarterly returns instead of monthly and are not eligible for input tax credits. The composition scheme is beneficial for small businesses where the input tax rate is low.
Multi State Vat Budget Changes-2016-17
Like Central Government, State Governments also make changes in taxes covered in their fold. One major tax collected by States is VAT. Following the footprints of Center, States also make lots of changes under their VAT Act. It is difficult and crucial to get along with the changes proposed in all State VAT Acts. Hence, after hours of research, we have summarised the changes made by States in their VAT Act till date. We have also included reasons contributing to such change at relevant places.
GST Composition Scheme
This document provides an introduction and overview of India's GST composition scheme. Key points include:
- The composition scheme is a simple alternative for small taxpayers with turnover less than Rs. 1.5 crore to pay GST at a fixed rate instead of going through regular GST procedures.
- As of 2019, service providers can now opt for the composition scheme if their turnover is below Rs. 50 lakhs.
- To be eligible, total turnover from all businesses with the same PAN must be below Rs. 1.5 crore, and some business types like manufacturers of specific goods are excluded.
- Opting for the composition scheme means no input tax credit can be claimed but
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- Under VAT, existing dealers and new dealers exceeding certain turnover thresholds must register and pay VAT. All registered dealers are given an 11-digit Taxpayer Identification Number (TIN).
- VAT rates range from 1% to 12.5% for most goods. Exports and sales to special economic zones are zero-rated while some goods are exempted. Dealers have options to pay compounded rates in some cases.
Pma 1 gst overview
This document provides an overview of the Goods and Service Tax (GST) system that will be implemented in India. It states that GST is a destination-based tax on the consumption of goods and services. It will replace many existing taxes levied by the central and state governments. The document outlines the key features of GST, including what will be taxed, the types of GST (CGST, SGST, IGST), invoice requirements, input tax credit rules, registration requirements, and transitional provisions for existing taxpayers. It concludes by listing several actions businesses need to take to prepare for GST implementation, such as classifying items and updating vendor/customer information.
Composition levy GST ( Composition Scheme GST )
Only taxable persons whose ‘aggregate turnover’ does not exceed Rs. 50 lacs in a financial year will be eligible to opt for payment of tax under the composition scheme.As per Section 16, Goods and/or services on which composition tax has been paid under Section 8 is not eligible for input tax credit.
Goods and service tax (gst) procedures
GST is a comprehensive indirect tax levied on supply of goods and services. India has adopted a dual GST model where both central and state governments can levy GST. Key points include that GST will subsume most indirect taxes, exceptions include alcohol, petroleum and real estate. Registration is required if annual turnover exceeds Rs. 25 lakhs and involves obtaining a 15-digit GST identification number. The document provides details on registration procedures, compounding, exceptions and migration of existing taxpayers to GST.
GST Input Tax Credit
This document provides an overview of input tax credit (ITC) under the Goods and Services Tax (GST) regime in India. It defines key terms related to ITC such as input, capital goods, input tax, output tax, and reverse charge. It outlines the conditions for claiming ITC and lists items for which ITC is ineligible. It also discusses proportionate credit, adjustments to ITC, transition provisions for claiming ITC on stock, and the process for claiming ITC on inter-state and intra-state supplies.
Ppt on Composition Scheme of GST, 2016
The document discusses India's proposed Goods and Services Tax (GST) Act and its composition scheme for small businesses. The composition scheme is an optional scheme for registered taxable persons with annual turnover of less than 50 lakhs rupees who are not engaged in inter-state supplies. Under the scheme, tax is paid monthly at a flat rate of 1% of turnover instead of the normal tax. Businesses under the scheme cannot claim input tax credit and can only issue supply invoices, not tax invoices. They are also restricted to only intra-state sales.
Composition scheme under the gst act
Background of Composition Scheme under the GST
Definition under the GST
Eligibility under the GST
Rates of Composition Scheme Dealer
How to Make a Registration and how to file the returns.
Important Definitions
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Basic tenets of GST - Dr Sanjiv Agarwal
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Tweeted on www.twitter.com/BusinessAdvDM #BusinessAdvisorArchives
Pma 3 composition scheme
The document discusses Goods and Services Tax (GST) composition scheme in India, which provides a simplified tax structure for small taxpayers. Key points include:
1) The composition scheme is optional for taxpayers with annual turnover up to Rs. 50 lakhs and requires paying a flat rate of tax instead of filing regular returns.
2) Taxpayers in the composition scheme pay taxes quarterly at rates between 1-5% depending on the business and file simplified annual returns.
3) Businesses can exit the composition scheme if their turnover exceeds limits or if they are no longer eligible, and must then start filing regular returns and claiming input tax credits.
TransPrice Times - July 2017
Dear Members,
We are pleased to present TransPrice Times for the month of July 2017.
This periodical broadly covers important rulings, addressing different key issues pertaining to transfer pricing methods and fair assessment proceedings. With CBDT notifying form for opting the revised safe harbour rules and OECD continually coming out with new clarifications, the international tax world is buzzing with the news flutter around CbC Report and multilateral agreement, which we have covered in this periodical.
Thank You and Happy Reading!!
Paradigm shift in compliances
The document provides an overview of recent changes to tax compliance requirements in India. It discusses updates to income tax laws under the Finance Bill of 2017, including a reduced corporate tax rate for small businesses. It also outlines the key compliance obligations under the upcoming Goods and Services Tax (GST) such as registration requirements, tax return filing, and transitional provisions to carry forward existing tax credits under the new system. Finally, the document presents a chart summarizing the frequency of various compliance filings like TDS returns, VAT returns, and secretarial obligations.
MAHESH GIRI - PPT ON COMPOSITION SCHEME UNDER GST ( june 2017)
FINAL PPT ON COMPOSITION SCHEME UNDER GST ( june 2017)
FOR PROFESSIONALS, SMALL SCALE MANUFACTURERS, SHOPKEEPERS, SMALL TRADERS ETC.
Textile gst impact
The document discusses the preparedness required by the textile industry for implementing GST by July 1st, 2017. It outlines the indicated GST rates for various textile products and provides 21 steps that the textile industry needs to take immediately, such as taking stock of raw materials and finished goods, finalizing software and invoice/order formats, updating supplier details, and understanding return filing requirements. It also notes that in July 2017, the GST rate on merchant services was sharply cut to 5% from 18% for textile manufacturers.
Goods and service tax
The document discusses Goods and Service Tax (GST) in India. It introduces GST as an indirect tax implemented on July 1, 2017 that replaced several other taxes including sales tax, central sales tax, service tax, and central excise. GST is made up of four types - IGST, SGST, CGST, and Cess. Goods and services are taxed under GST at rates of 0%, 3%, 5%, 12%, 18%, or 28% and small dealers have the option to use a composition scheme with turnover up to 75 lacs.
Composition Scheme Under GST
This document discusses India's Goods and Services Tax (GST) composition scheme. It provides:
1) An overview of the composition scheme, which allows eligible small businesses to pay tax at 1% of their annual turnover in lieu of regular tax.
2) Eligibility requirements to opt for the composition scheme, including an annual turnover limit of 50 lakhs.
3) Conditions for opting into the scheme, such as restrictions on inter-state supplies and inability to claim input tax credits.
TransPrice times- March 2015 (1)
This edition of TransPrice Times provides you with highlights on recently introduced APA roll back rules along with other updates in Transfer Pricing for the first fortnight of March 2015.
Impact of-gst-on-textile-industry
The document summarizes the impact of GST on the textile industry in India. Some key points:
- Under GST, taxes like excise duty, VAT, CST etc. will be subsumed and replaced by CGST, SGST and IGST which will remove cascading of taxes and improve input tax credit flow.
- Overall tax incidence on textiles is expected to increase slightly due to higher GST rates compared to previous taxes. This may impact product mix in the industry.
- Compliance burden is also expected to increase initially due to transition challenges but compliance overall will improve in the long run.
- Inter-state trade barriers will be removed, improving competition and organized
Gst composition levy
The document summarizes key provisions of the composition scheme under the Revised Model GST Law. Taxpayers with an aggregate turnover of less than Rs. 50 lakhs (Rs. 10 lakhs for North Eastern states) can opt for paying GST at a fixed percentage on turnover instead of the regular tax. They will file quarterly returns instead of monthly and are not eligible for input tax credits. The composition scheme is beneficial for small businesses where the input tax rate is low.
Multi State Vat Budget Changes-2016-17
Like Central Government, State Governments also make changes in taxes covered in their fold. One major tax collected by States is VAT. Following the footprints of Center, States also make lots of changes under their VAT Act. It is difficult and crucial to get along with the changes proposed in all State VAT Acts. Hence, after hours of research, we have summarised the changes made by States in their VAT Act till date. We have also included reasons contributing to such change at relevant places.
GST Composition Scheme
This document provides an introduction and overview of India's GST composition scheme. Key points include:
- The composition scheme is a simple alternative for small taxpayers with turnover less than Rs. 1.5 crore to pay GST at a fixed rate instead of going through regular GST procedures.
- As of 2019, service providers can now opt for the composition scheme if their turnover is below Rs. 50 lakhs.
- To be eligible, total turnover from all businesses with the same PAN must be below Rs. 1.5 crore, and some business types like manufacturers of specific goods are excluded.
- Opting for the composition scheme means no input tax credit can be claimed but
Value Added Tax
- Value Added Tax (VAT) is calculated as the difference between tax paid on sales and tax paid/payable on purchases within West Bengal during a tax period. It provides a set-off for tax paid on inputs against tax payable on outputs.
- Under VAT, existing dealers and new dealers exceeding certain turnover thresholds must register and pay VAT. All registered dealers are given an 11-digit Taxpayer Identification Number (TIN).
- VAT rates range from 1% to 12.5% for most goods. Exports and sales to special economic zones are zero-rated while some goods are exempted. Dealers have options to pay compounded rates in some cases.
Pma 1 gst overview
This document provides an overview of the Goods and Service Tax (GST) system that will be implemented in India. It states that GST is a destination-based tax on the consumption of goods and services. It will replace many existing taxes levied by the central and state governments. The document outlines the key features of GST, including what will be taxed, the types of GST (CGST, SGST, IGST), invoice requirements, input tax credit rules, registration requirements, and transitional provisions for existing taxpayers. It concludes by listing several actions businesses need to take to prepare for GST implementation, such as classifying items and updating vendor/customer information.
Composition levy GST ( Composition Scheme GST )
Only taxable persons whose ‘aggregate turnover’ does not exceed Rs. 50 lacs in a financial year will be eligible to opt for payment of tax under the composition scheme.As per Section 16, Goods and/or services on which composition tax has been paid under Section 8 is not eligible for input tax credit.
Goods and service tax (gst) procedures
GST is a comprehensive indirect tax levied on supply of goods and services. India has adopted a dual GST model where both central and state governments can levy GST. Key points include that GST will subsume most indirect taxes, exceptions include alcohol, petroleum and real estate. Registration is required if annual turnover exceeds Rs. 25 lakhs and involves obtaining a 15-digit GST identification number. The document provides details on registration procedures, compounding, exceptions and migration of existing taxpayers to GST.
GST Input Tax Credit
This document provides an overview of input tax credit (ITC) under the Goods and Services Tax (GST) regime in India. It defines key terms related to ITC such as input, capital goods, input tax, output tax, and reverse charge. It outlines the conditions for claiming ITC and lists items for which ITC is ineligible. It also discusses proportionate credit, adjustments to ITC, transition provisions for claiming ITC on stock, and the process for claiming ITC on inter-state and intra-state supplies.
Ppt on Composition Scheme of GST, 2016
The document discusses India's proposed Goods and Services Tax (GST) Act and its composition scheme for small businesses. The composition scheme is an optional scheme for registered taxable persons with annual turnover of less than 50 lakhs rupees who are not engaged in inter-state supplies. Under the scheme, tax is paid monthly at a flat rate of 1% of turnover instead of the normal tax. Businesses under the scheme cannot claim input tax credit and can only issue supply invoices, not tax invoices. They are also restricted to only intra-state sales.
Composition scheme under the gst act
Background of Composition Scheme under the GST
Definition under the GST
Eligibility under the GST
Rates of Composition Scheme Dealer
How to Make a Registration and how to file the returns.
Important Definitions
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Happy reading !!!
Amendment to India-Mautitius DTAA
The governments of India and Mauritius signed a protocol in May 2016 to amend their existing double taxation treaty. Key amendments include source-based taxation of capital gains on shares acquired on or after April 1, 2017. A limitation of benefits article introduces tests regarding motive, activity, and expenditures to qualify for a reduced 50% tax rate on capital gains during a two-year transition period. Interest paid to Mauritian banks will now be taxed in India at 7.5% for debt post March 31, 2017. The protocol also provides for improved exchange of information and introduces concepts like taxation of fees for technical services and permanent establishments.
Baker Tilly Presents: New to Cost Reimbursement Contracts? Meet Your New Frie...
Baker Tilly Presents: New to Cost Reimbursement Contracts? Meet Your New Frie...BakerTillyConsulting
Presented at NCMA's World Congress 2016
Presenters: Baker Tilly's Brent Calhoon, CPA, Partner and Jennifer Flickinger, Partner
The world of cost reimbursement contracts has many exciting twists and turns. Contractors have to be ready to tackle the roller-coaster ride that comes with these complex contracts. This session provides an overview of some of the strict regulatory requirements that come into play as contract value and risk increase. The presenters will touch on the business system criteria, annual cost reporting requirements, the Cost Accounting Standards, and more. www.bakertilly.com/governmentcontractorsNewsletter on daily professional updates- 24th October 2019
“Knowledge increases by sharing but not by saving”
Here is your Daily dose of professional updates in newsletter form- 24th October 2019
CII Agenda 2015-16
India Inc. endorses Government’s Speed of Decision making and Implementation Agenda. Sumit Mazumder, President, CII, addressed CII's first Press Conference on its National Agenda 2015-16. Since coming to power in May 2014, the new government has adopted several measures to generate positive sentiment about the Indian economy. CII’s theme for the year is to Build India: Invest in Development. This would involve CII’s engagement in four broad areas: promoting growth and competitiveness, developing human capital, promoting infrastructure investments encouraging social development. CII is involved in three national missions – on smart cities, on digital India and on Sanitation in schools. CII is working with central, state and local governments for the successful implementation of these missions.
TransPrice Times 1st - 15th August 2015
Dear Readers,
We are pleased to present the first fortnight edition of TransPrice Times for August 2015.
The newsletter highlights important transfer pricing judgement that provides guidance on computation of capacity utilization adjustment and alerts including APA rollback scheme and MAP proceedings between India and US.
Trust you will find it useful.
Happy reading !!!
TransPrice Times - 16th - 28th February 2018
Dear Members,
We are pleased to present to you ‘TransPrice Times – edition 16th - 28th February 2018’.
This periodical covers key court rulings on Transfer Pricing documentation, attribution of income to a permanent establishment; and advertising, marketing & promotion expenses. Apart from this, recent news relating to Advance Pricing Agreements and OECD updated guidance on Country-by-Country Reporting have been discussed in the periodical.
Thank You and Happy Reading!!
Similar to TransPrice Weekly March Week 4_2014 (20)
Presentation on public procurement and competition concern11
Presentation on public procurement and competition concern11
Baker Tilly Presents: New to Cost Reimbursement Contracts? Meet Your New Frie...
Baker Tilly Presents: New to Cost Reimbursement Contracts? Meet Your New Frie...
Newsletter on daily professional updates- 24th October 2019
Newsletter on daily professional updates- 24th October 2019
More from Akshay KENKRE
Equalisation Levy India Complete Law
The file provides you with a consolidated extract from the Finance Act 2016 (updated 2021) on the detailed law of Equalisation levy 2021.
Equalisation levy - India Update
As a foreign company doing business with Indian consumers, you might want to evaluate the impact of the Equalisation levy on your supply chain. It is a 2% levy that you may like to factor in your global taxes or get it structured it right.
TransPrice Times July - 2018
Dear Members,
We are pleased to present to you ‘TransPrice Times – July 2018 edition’.
This periodical covers key court rulings on selection of different tested party; FAR analysis and Rule of consistency.
Apart from this, recent news relating to the draft e-commerce policy released by Government of India have been discussed in the periodical. Links to the OECD’s recent activity and our Special Edition article on ‘Changing Colours of Indian Tax Audit (3CD)’ have also been cited.
We trust you will find this update useful and informative.
We would be happy to know your suggestions. You can write to us at akshaykenkre@transprice.in
Thank You and Happy Reading!!
Strategic Partnership Taxation and Transfer Pricing
Glad to announce Partnership with Transaction Square. Becoming Stronger from Strong.
TransPrice Times 1st - 15th March 2018
This document summarizes several transfer pricing cases from the TransPrice Times publication.
The first case discusses Vodafone Essar Digilink Ltd. where the ITAT rejected the use of a foreign comparable transaction to benchmark royalty payments. However, it also rejected the tax officer's argument of nil royalty.
The second case discusses Blue Scope Steel India Private Limited, where the ITAT accepted the taxpayer's argument that seconded employees were on its payroll, so salary reimbursements should be allowed.
The third case discusses Amphenol Interconnect India Private Ltd. where the High Court upheld the Tax Court's use of TNMM over CUP and rejected differences in sales commissions.
The last case
TransPrice Times - 16th January 2018 - 15th February 2018
Dear Members,
We are pleased to present to you ‘TransPrice Times – edition 16th January 2018 to 15th February 2018’.
This periodical covers key rulings relating to treaty benefits on capital gains under the India-Mauritius tax treaty and issues relating to related party transactions forming part of a transfer pricing study.
We would be happy to know your suggestions. You can write to us at akshaykenkre@transprice.in
Thank You and Happy Reading!!
Apart from this, recent news on implementation of BEPS measures in the India-China tax treaty has been highlighted in the periodical.
India Union Budget - 2018
It gives me a pleasure to present the summary and analysis of Union Budget 2018.
Union Budget 2018 proves a stepping stone towards rising governance and analyzing direct tax proposals that will help India maintain its stand as the fastest growing economy in the world.
With the aim to provide you an economic overview and direct tax proposals, this snapshot also decodes the impact of each and every provision on you and your company.
Hope you find this analysis useful in taking business decisions and align your company's strategy with overall economic climate for the upcoming financial year.
Would love to hear your feedback on the usefulness of the same.
Thanks a lot.
TransPrice Times - 16th December 2017 - 15th January 2018
Dear Members,
We are pleased to present to you ‘TransPrice Times – edition 16th December 2017 to 15th January 2018’.
This periodical covers key court rulings on determination of entities as ‘Associated Enterprises’; specified domestic transactions; sale of shares; reimbursement of expenses and nature of expenses.
Apart from this, recent news relating to India’s activation of bilateral exchange relationships for CbC & CRS MCAA has been discussed in the periodical.
TransPrice Times - 1st - 15th December 2017
Dear Members,
We are pleased to present TransPrice Times for the first fortnight of December 2017.
This periodical covers key court rulings on the right to use multiple year data, foreign exchange gain / loss, segregation of interlinked business activity in transfer pricing, and outstanding receivables from related party. Apart from this, recent news relating to OECD's 2017 Model Tax Convention, which are commentaries of tax treaties including BEPS changes, has been discussed in the periodical.
Thank You and Happy Reading!!
TransPrice Times - October & November 2017
Dear Members,
We are pleased to present TransPrice Times for the month of October & November 2017.
This periodical covers key court rulings on the issues of entity level approach over transactional approach, treaty benefits, receivables from an associated enterprise, royalty & TDS provisions, and real income theory. Apart from this, recent news relating to India's stand on MAP and bilateral APA applications has been discussed in the periodical.
Thank You and Happy Reading!!
TransPrice Times 16th - 31st August 2017
Dear Members,
We are pleased to present TransPrice Times for Second fortnight of the month of August 2017.
This periodical broadly covers important rulings, addressing different key issues pertaining to foreign exchange gain as operating revenue, transfer pricing adjustment on non-utilization of agreed services and determination of most appropriate methods in transfer pricing.
We would be happy to know your suggestions. You can write to us at akshaykenkre@transprice.in
Thank You and Happy Reading!!
TransPrice Times - 1st - 15th August 2017
Dear Members,
We are pleased to present TransPrice Times for first fortnight of the month of August 2017.
This periodical broadly covers important rulings, addressing different key issues pertaining to associated enterprises, allocation of unallocable costs among business segments, and determination of most appropriate methods in transfer pricing.
Thank You and Happy Reading!!
TransPrice Times 16th - 30th June 2017
Dear Members,
We are pleased to present TransPrice Times for the second fortnight of June 2017.
This periodical broadly covers important rulings, addressing different key transfer pricing issues related to treatment of royalties received from an Indian company & foreign company's viewpoint, and service PE.
TransPrice Times - Summarising Multilateral Instruments
Dear Members,
We are pleased to present TransPrice Times - Summarising Multialteral Instruments (MLI) for June 2017.
June 7 2017 was no ordinary day for the tax world. OECD initiated the historic signing process of the multilateral instrument agreement which involved the participation of 68 countries including India.
The MLI Special Edition urges our members to traverse the multilateral wave, and understand the implications of MLI on the tax front. This edition covers a simplified analysis of India's position on MLI, FAQs & tool-kits released by OECD.
We would be happy to know your suggestions. You can write to us at akshaykenkre@transprice.in
Thank You and Happy Reading!!
New Safe Harbour Rules
Dear Members,
We are pleased to present a snapshot of transfer pricing Safe Harbour Rules notified today vide CBDT Notification 46 of 2017. Margins rationalized and includes "low value adding intra-group services"
We would be happy to know your suggestion. You can write to us at akshaykenkre@transprice.in
Thank you and Happy Reading !!
TransPrice Times - 16th - 31st May 2017
Dear Members,
We are pleased to present TransPrice Times for the second fortnight of May 2017.
This periodical covers important rulings, addressing key transfer pricing issues related to adhoc adjustments, payment of management fees, risk adjustment and AMP adjustment. Further, in the backdrop of constant dynamism on the international taxation front, OECD has recently released a discussion draft on Hard-To-Value-Intangibles which has been covered in this periodical.
TransPrice Times 16th - 30th April 2017
Dear Members,
We are pleased to present TransPrice Times for the second fortnight of April 2017.
Issues on permanent establishments, brand development, deemed international transactions and royalty payments are discussed in this periodical.
TransPrice Times 1st - 15th April 2017
Dear Members,
We are pleased to present TransPrice Times for the first fortnight of April 2017.
This periodical covers some key aspects from transfer pricing and international taxation, including rulings on foreign tax credit, royalties, benefit test and withholding taxes. For all the innovators, it is important to note the release of Form No. 3CFA for obtaining tax relief under patent box regime under S. 115BBF of the Income-tax Act 1961.
We would be happy to know your suggestions. You can write to us at akshaykenkre@transprice.in
Thank You and Happy Reading!!
TransPrice Times 16th - 31st March 2017
Dear Members,
We are pleased to present TransPrice Times for the second fortnight of March 2017.
This periodical covers the important amendments made to Finance Bill 2017, which has now received the Presidential assent. In other recent updates, this issue covers the circular on Income Computation and Disclosure Standards (ICDS) released by CBDT, while the Tax Courts have delivered important rulings addressing key transfer pricing issues related to recharacterization of share application, depreciation adjustment.
We would be happy to know your suggestions. You can write to us at akshaykenkre@transprice.in
Thank You and Happy Reading!!
TransPrice Times 1st - 15th March 2017
Dear Members,
We are pleased to present TransPrice Times for the first fortnight of March 2017.
This periodical covers important rulings addressing key transfer pricing issues related to profit level indicators, basket approach for benchmarking practices, foreign exchange gains, etc. Further, a detailed analysis of the recently notified norms by RBI, for FDI in Limited Liability Partnerships has been provided.
We would be happy to know your suggestions. You can write to us at akshaykenkre@transprice.in or at https://www.transprice.in/ask-query.html
Thank You and Happy Reading!!
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Recently uploaded
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Anywhere in the world, including Africa, America, and Europe, you can sell Pi Network Coins online and receive cash through online payment options.
Pi has not yet been launched on any exchange because we are currently using the confined Mainnet. The planned launch date for Pi is June 28, 2026.
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1. Elemental Economics - Introduction to mining.pdf
After this first you should: Understand the nature of mining; have an awareness of the industry’s boundaries, corporate structure and size; appreciation the complex motivations and objectives of the industries’ various participants; know how mineral reserves are defined and estimated, and how they evolve over time.
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...
Turin Startup Ecosystem 2024 - Ricerca sulle Startup e il Sistema dell'Innov...Quotidiano Piemontese
Turin Startup Ecosystem 2024
Una ricerca de il Club degli Investitori, in collaborazione con ToTeM Torino Tech Map e con il supporto della ESCP Business School e di Growth Capital一比一原版(UCL毕业证)伦敦大学|学院毕业证如何办理
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SWAIAP Fraud Risk Mitigation Prof Oyedokun.pptx
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BONKMILLON Unleashes Its Bonkers Potential on Solana.pdf
Introducing BONKMILLON - The Most Bonkers Meme Coin Yet
Let's be real for a second – the world of meme coins can feel like a bit of a circus at times. Every other day, there's a new token promising to take you "to the moon" or offering some groundbreaking utility that'll change the game forever. But how many of them actually deliver on that hype?
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What price will pi network be listed on exchanges
The rate at which pi will be listed is practically unknown. But due to speculations surrounding it the predicted rate is tends to be from 30$ — 50$.
So if you are interested in selling your pi network coins at a high rate tho. Or you can't wait till the mainnet launch in 2026. You can easily trade your pi coins with a merchant.
A merchant is someone who buys pi coins from miners and resell them to Investors looking forward to hold massive quantities till mainnet launch.
I will leave the what's app number of my personal pi vendor to trade with.
+12349014282
when will pi network coin be available on crypto exchange.
There is no set date for when Pi coins will enter the market.
However, the developers are working hard to get them released as soon as possible.
Once they are available, users will be able to exchange other cryptocurrencies for Pi coins on designated exchanges.
But for now the only way to sell your pi coins is through verified pi vendor.
Here is the what'sapp contact of my personal pi vendor
+12349014282
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