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Shareholder’s activity – India’s stand

By S. Sriram Subsidiaries of Multi National Enterprises (‘MNEs’) generally avail the services of their group companies for routine business operation and management.  When such intra group services are paid for, questions often arise as to whether the services received are essential for business operations of the subsidiary, or are the services carried out by the MNE group with a view to secu...

Place of Entertainment – Uncertainty prevails

By Tushar Aggarwal With the passage of time, different technologies and standards evolve. Similarly, law cannot stand still; it must change with the changing social concepts and values [see end note 1]. Tax laws though necessarily enacted in its own time, are nevertheless to be construed as taking note of the advances in technology. Entertainment tax in India is being levied for more than a...

Information Technology Agreement-II – Should India join?

By Manoj Gupta Recently we saw how two bilateral agreements made the existence of WTO seem more relevant, by infusing more energy in the apex trade body. While agreement between India and USA on India’s food security programme and subsidies relating thereto allowed the WTO to move forward on the Trade Facilitation Agreement (TFA), an agreement between USA and China on the other hand brought t...

Engineering, Procurement and Construction (EPC) contracts in India

By Ashish Karundia The economic growth that India witnessed in last two decades has attracted Multinational Enterprises (‘MNEs’) to increase their business presence manifold in India. Many MNEs have won projects involving Engineering, Procurement and Construction (‘EPC’) to be undertaken on turnkey basis. An EPC contract generally involves supply of goods and services, both offshore and onsho...

Hearing in anti-dumping investigation – A comparative analysis

By T.D. Satish Despite lack of procedural clarity about the conduct of oral hearings, India scores over EC, South Africa and Pakistan by requiring a compulsory hearing. The One of the most sacrosanct principles of natural justice – the legal maxim of audi alteram partem, requires that no person shall be condemned or punished unless such person is heard. Oral hearing or one to one meetings w...

Will compliance costs actually go down with introduction of GST?

By V. Sivasubramanian A Goods and Services Tax (GST) is on the anvil. From the kind of discussions I see around in the media and Government circles, the only issues which are holding back its rollout is the lack of consensus on the compensation mechanism for the expected loss of some States on account of its implementation, inclusion or exclusion of specific products from scope of GST and the...

Offshore sale transactions – A lacuna in the Indian Sales Tax regime

By Puneeth Ganapathy The purpose of this article is to analyze the applicability of the Central Sales Tax Act, 1956 (‘CST Act’) and State VAT Acts to sales transactions that involve sale of goods to offshore locations. For the purpose of this analysis, offshore locations refer to offshore sites or installations falling beyond the territorial limits of India, but within the Exclusive Economic ...

Doing business in India through Liaison Office

By Ashish Karundia The way Indian economy withstood global economic slowdown has made India a very alluring destination for foreign investments. For testing Indian waters, many Multinational Companies (‘MNCs’ or 'HO' or 'Non-resident') prefer opening a Liaison Office (‘LO’) in India. LO can be set up in India only after obtaining permission from Indian central bank i.e., Reserve Bank of India...

The ‘COOL’ Dispute – Analysis and implications

By Sarah Mary Mathew The ongoing dispute against the United States on Certain Country of Origin Labelling Requirements (COOL) was initiated in December 2008 when Canada and Mexico requested consultations with the US [see end note 1]. The dispute is presently at the implementation stage with the report of the compliance panel having been issued on 20th October, 2014 [see end note 2]. This arti...

Refund of anti-dumping duty as a result of review investigation

By Bhargav Mansatta Section 9AA [see end note 1] of the Customs Tariff Act, 1975 provides for refund of anti-dumping duty in certain cases. It provides as below: (1) Where upon determination by an officer authorised in this behalf by the Central Government under clause (ii) of sub-section (2), an importer proves to the satisfaction of the Central Government that he has paid anti-dumping dut...

Transfer Pricing and location savings - An Indian perspective

By S. Sriram Relocation of business from one country to another, where the labor and other costs are comparatively cheaper, results in cost saving to the Multi National Enterprise (‘MNE’) groups.  The net cost so saved is Location Savings (‘LS’) as explained by the Organization for Economic Co-operation and Development (‘OECD’) [see end note 1].The United Nations further expands the scope of ...

Tax issues surrounding human capital movement

By Ashish Karundia Globalisation has led Multinational Companies (MNCs) to increase cross border secondment of technical, managerial and other employees to their subsidiaries located in low cost jurisdictions such as India. The rationale behind seconding such employees is sometimes to help the subsidiaries avail the benefit of skill and expertise of the seconded employees in respective fields...

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