By Lakshmi Pavan
The penetration of digitalization in every sector of the economy is a challenge from taxation perspective. Given the global nature of operations, it is possible for multi-national enterprises (MNEs) fragment their production and supply chain across various low tax jurisdictions. They park and manage the Intellectual Property (‘IP’) in...
By Rajat Juneja
Multi-national enterprises (MNEs) do make monthly provision for various expenses in their ERP system at the end of each month. This might be a nearer approximation of the expenditure to be incurred. It is a method of generating a debit entry in the accounting system for an expendi...
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