Foreign investment in India entails many complex considerations. Foreign companies wanting to invest in India has ensure that they comply with legal regulations along with considering beneficial factors for them. Sorting Tax presents a “Video Series” grasping at the root of such key considerations. Check out the complete video series here. Video Series – 1: … Read more
M&A Taxation is a complex concept with varied laws and provisions. Sorting Tax presents a “M&A Taxation Video Series” grasping at the root of merger and acquisition. Check out the complete video series here. Video Series – 1: M&A Tax – Angel Tax on Equity Infusion in Indian Company Video Series – 2: M&A through … Read more
The period for which — is required to be filed under the UAE CT Law is called the Tax Period under UAE Corporate Tax Law? Financial Statement Tax Return Transfer Pricing Documentation Balance Sheet Answer Answer: XYZ Inc., is engaged in the business of sale of electronic components around the world. It has a branch … Read more
Introduction Are you tired of having your hard-earned funds eroded by taxes? Don’t worry. There is a brilliant option that allows you to avoid tax on interest earned on the savings account. Yes, you read that correctly! You may keep more interest money in your pocket with some help from Section 80TTA of income tax. … Read more
Introduction: Interest on Refund is paid when the taxpayer overpays their tax or any other amount which he is not required to be paid under the provisions of the law. It was introduced to encourage the taxpayer to pay their tax on time and to discourage the department from doing their sluggish work of repayment … Read more
Introduction Tax Registration is necessary under the UAE Corporate Tax Law for implications of corporate tax to be levied on entities. The Ministry of Finance, UAE has issued a decision underlining certain specific entities that do not have to register for Corporate Tax and are exempted. Exemption from Tax Registration under UAE Corporate Tax Law … Read more
UAE Corporate Tax Law Procedures The UAE’s Federal Tax Authority (FTA) has released a comprehensive guide that outlines the UAE Corporate Tax Law Procedures which detail the tax administrative and enforcement procedures necessary for the effective implementation of the UAE Corporate Tax Law . As of March 1, 2023, the Decree Law on Tax Procedures … Read more
Other Method Transfer Pricing Although the methods that have been explained in details in the previous articles have provided for situations that may arise while engaging in transactions with Associated Enterprises, there may be instances that cannot be covered under any of the previous-mentioned methods. As a result the Central Board of Direct Taxes introduced … Read more
Presentation on International Taxation Treaties – Article 2 – Article 30 of International Tax Treaties – Double Taxation Avoidance Agreement – Proper advise should be sought before relying on these presentations Presentation on Article 2 – Taxes Covered under Tax Treaties Download Presentation on Article 4 – Concept of Residence under Tax Treaties Download Presentation … Read more