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We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of December 2021.

A new era in transfer pricing documentation and reporting has begun.

The Reserve Bank of India ("RBI") has issued FEM (Borrowing and Lending) (First Amendment) Regulations...

Stock market regulator Securities and Exchange Board of India (SEBI) issued a circular on 16 November 2021 (the circular) concerning the processing of schemes of arrangement by listed entities.

With COVID-19 declared as a pandemic by WHO, major economies have ordered shutdowns across the globe.

The Ministry of Finance has announced amendments to existing ministerial decision no.116 of 2023 on the participation exemption and foreign permanent establishment exemption...

With a recommendation of RNR at 15–15.5%, the Committee has suggested a standard rate of 16.9-18.9%.

Section 28(iv) of the Income-tax Act, 1961 (the Act) was introduced in the Finance Act, 1964 to tax the value of any benefit or perquisite, whether convertible into money or not...

Every year the Union Budget attracts a lot of attention from businesses and the public alike because of its potential to affect the prices of commodities through its indirect tax proposals.

India is considered to be the land of tax litigation.

Finance is a foundational pillar for start-ups where the role of a CFO differs significantly from that in an established corporation. While the roles and responsibilities...

The taxpayer is a resident in India and is mainly engaged in the profession of acting in films, and also acts as a brand ambassador for various products.

Comprehensive provisions have been made in the Companies Act, 2013 (hereinafter referred to as ‘Act') with regard to the removal of names of companies from the register of companies.

The key highlights of this issue include, amendments to 2018 tax filing deadlines for individuals in South Africa

The Central Board of Direct Taxes (CBDT) issued Circular No. 3/2018 dated 11 July 2018 which supersedes CBDT Circular No. 21/2015 dated 10 December 2015

Amongst the various modes of restructuring through which a business can be transferred, ‘Slump Sale' has been one of the most popular methods, especially when the restructuring was within the group.

With the assent of the President on 12 April 2017, the following Goods and Services Tax (GST) Bills have become Acts: