13 October, 2014
To apply provisions of Chapter X of the Income Tax Act, 1961 (the Act), there must be some income chargeable to tax arising from an international transaction. The High Court of Bombay in Vodafone India Services v. UOI, Writ Petition 871/2014 [10th October,2014] held that issue of shares at a premium did not give rise to any income and transfer pricing provisions were therefor...
By Sumitha Krishnan
International law is generally considered as the law of the nations and therefore, the rules of international law have developed into a long standing custom that they are dutifully followed by the individual countries. International taxation is one among such areas of law which is widely encroached by the international law and...
Foundation For International Taxation (FIT) will be organising its Jubilee Conference from 3 December to 5 December, 2015 in Mumbai. The topic of this conference is ‘BEPS and Beyond BEPS – Impacts and Next steps’.
V. Lakshmikumaran, Managing Partner, Lakshmikumaran & Sridharan will be the Chairperson for the session – ‘Place of Effective Manageme...
International Fiscal Association (IFA) will be organising its 69th Annual Congress from August 30th to September 3rd, 2015 in Basel, Switzerland. Lakshmikumaran & Sridharan is privileged to be associated with IFA for this Congress.
This conference mainly focuses on topics like practical protection of taxpayers, fundamental rights, taxation of expatriates, c...
International Fiscal Association (IFA) will be organising its 68th Annual Congress from 12th to 17th October, 2014 in Mumbai, India. Lakshmikumaran & Sridharan is privileged to be associated with this premier global conference as Gold Sponsor.
This conference mainly focuses on topics like ‘Cross-border outsourcing – Issues along with strategies and solutions’ and ‘Qualification of taxable ent...
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