This content is from: Global Investors and BEPS: A precarious balance The OECD BEPS Actions will result in a higher effective tax rate (ETR) and cash tax liability for most multinationals, whereas investors will continue to strive for lower ETRs and cash tax liabilities in the companies... October 26 2016
This content is from: Global Build, buy or outsource: Withholding tax reclamation Some investors and advisers still believe that the global withholding tax reclamation process is so complex and labour-intensive that it outweighs the advantages, but this is simply not true. Bill Salva, global busine... By Contributed October 26 2016
This content is from: Sponsored India: Tax amortisation of goodwill In India, intangibles that qualify for depreciation under the Income-tax Act, 1961 (Act) are defined to include "know-how, patents, copyrights, trademarks, licenses, franchises and any other business or commercial rig... By Dhruva Advisors & Hariharan Gangadharan & Rakesh Dharawat October 26 2016
This content is from: Global E-commerce: The global shift in taxation Distance-selling regimes that impose a sales tax on digital goods and services are spreading across the globe. Joe Stanley-Smith looks at how these changes are being shepherded by the OECD. By Joe Stanley-Smith October 26 2016
This content is from: Sponsored India: Recent notable advance rulings in India A scheme of obtaining advance rulings has been in place in India since the early 1990s to help taxpayers better plan their affairs and to help prevent long and expensive litigation. Although this is a useful tool, the... By Dhruva Advisors & Hariharan Gangadharan & Rakesh Dharawat October 10 2016
This content is from: Global Public audit scorecards: Why not? With tax authorities being granted more and more company data as transparency measures start to hit, Keith Brockman looks at how companies could scrutinise them. October 03 2016
