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  • singapore.jpg
    Why Singapore is the ideal holding location for India
    Allen Tan, James Choo and Justin Tan of Baker & McKenzie.Wong & Leow Singapore highlight some of the key features of Singapore’s tax regime which makes it an attractive holding and operating company jurisdiction for Indian multinationals that are looking to expand in Asia or even globally.
    January 18 2012
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    Why substance is key when using Mauritius
    The Indian tax authorities recently held in Ardex that taking advantage of a tax treaty by itself is not objectionable treaty shopping. Not every transaction that seeks to benefit from a treaty is equivalent to tax evasion. Ravishankar Raghavan of Majmudar & Co discusses the ruling and provides a few steps to demonstrate substance in intermediary locations including Mauritius.
    January 18 2012
  • finland.jpg
    How to interpret nexus rule for India’s tax treaties
    The 2010 amendment to India-Finland tax treaty appears to make the scope of taxation of fee for technical services even more restrictive such that fee for technical services paid by Indian tax resident to Finnish tax resident for services rendered in Finland is not taxable in India. However, K Swaminathan of Lakshmi Kumaran & Sridharan provides six case studies that show the treaty actually enhances the scope rather than restricting it.
    January 18 2012
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    The challenges with the profit split method
    Vijay Iyer of Ernst & Young seeks to discuss some aspects of the profit split method (PSM) in Indian, situations in which PSM can be applied, and the approach and challenges in the application of PSM.
    January 18 2012
  • Tax benefits key to software promotion in Argentina
    Through the enactment of law 26692, the software promotional regime, created by law 25922, has been extended from September 2014 until the end of 2019.
    January 18 2012
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    Industry focus: Private equity in India
    In the fourth in a regular series, Gautam Mehra and Nehal Sampat of PwC highlight the key challenges taxpayers face in key Indian industries. In this issue, the authors analyse the tax hurdles and opportunities in the private equity sector.
    January 18 2012
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    Taxpayers cautiously await shift to negative list
    India’s positive list to determine which services are taxable is outdated, overly complex and in need of reform and companies are cautiously looking forward to the planned introduction of a negative list of services. Salman Shaheen looks at the ways in which the change will make life easier for taxpayers and finds out if there will be any pitfalls.
    January 18 2012
  • iasbsmall.jpg
    Income tax project remains possibility for IASB
    Organisations and individuals with responsibility for accounting standards in Asia got the opportunity to raise their concerns with International Accounting Standards Board (IASB) trustees at a public roundtable in Singapore on January 13.
    January 18 2012
  • Indian Revenue speaks out on record $8.9 billion adjustments
    This year's final figure of Rs44,500 crore ($8.9 billion) for transfer pricing adjustments in India is more than double last year's total.
    January 18 2012
  • ATO releases final determinations on the treatment of gains made by non-resident private equity investors
    The Australian Taxation Office (ATO) has finalised two tax determinations relevant for the taxation of gains made by other non-resident investors.
    January 18 2012
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