Taxmann S Foreign Exchange Law Practice

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Author :
language : en
Publisher:
Release Date : 1980

written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980 with categories.

Taxmann S Foreign Exchange Law Practice

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Author : S. K. Gupta
language : en
Publisher:
Release Date : 1989

Taxmann S Foreign Exchange Law Practice written by S. K. Gupta and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Foreign exchange categories.

Taxmann S Fema Practice Manual Comprehensive Commentary On Fema Simplifying Complex Cross Border Transactions With Checklists Examples Case Studies Compounding Orders Case Laws

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Author : CA Sudha G. Bhushan
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-06-27

Taxmann S Fema Practice Manual Comprehensive Commentary On Fema Simplifying Complex Cross Border Transactions With Checklists Examples Case Studies Compounding Orders Case Laws written by CA Sudha G. Bhushan and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-27 with Law categories.

This book aims to simplify the fundamentals while providing exhaustive coverage of the relevant laws and regulations. It provides a comprehensive commentary on various sections, rules, and regulations under the Foreign Exchange Management Act (FEMA), making it a complete guide to foreign investment provisions. This book is a comprehensive resource for professionals and Authorized Dealer (AD) banks, enabling effective management and implementation of Foreign Exchange law in India. It is a one-stop solution for: • Professionals, including Chartered Accountants, Company Secretaries, Cost Accountants, and Lawyers • Chief Financial Officers (CFOs) of multinational and Indian companies • Authorised Dealer Banks • Students • Individuals interested in international transactions The Present Publication is the 3nd Edition, authored by CA Sudha G. Bhushan. It is amended up to 7th June 2024, with the following noteworthy features: • [In-depth Analysis] Detailed commentary on every section of FEMA, providing a thorough understanding of the law • [Essential Resource] A must-have for persons managing trade or capital account transactions • [Clear Guidance] Simplifies various provisions with easy-to-understand language and practical examples based on real case studies • [Key Concepts Explained] Breaks down essential concepts like Residential Status and Capital/Current Account transactions with numerous examples • [User-friendly Approach] Includes pictorial representations, checklists, examples, case studies, and RBI compounding orders to make complex laws comprehensible • [Practical Focus] Provides detailed guidelines and procedures for transactions, making it easy to understand and apply the law The contents of the book are as follows: • [Fundamentals] o This division covers the historical background and regulatory framework of FEMA, illustrating the paradigm shift from FERA to FEMA o It includes detailed commentary on current and capital account transactions, currency management, and the roles of regulatory bodies like the Reserve Bank of India (RBI) and the Central Government o This division also explains the balance sheet approach to evaluate transactions under FEMA and provides guidelines on maintaining foreign currency accounts • [Foreign Investment] o This unit provides an in-depth analysis of foreign investment regulations, including Foreign Direct Investment (FDI) and Foreign Portfolio Investment (FPI) o It discusses the governing regulations, types of foreign investments, entry routes, pricing methodologies, and downstream investments, offering practical insights for effective compliance and management • [Cross Border Assets] o This unit focuses on the acquisition and transfer of immovable property in India by non-residents and vice versa o It addresses the restrictions, procedural requirements, and conditions for repatriation of sale proceeds, ensuring a clear understanding of cross-border asset management • [Borrowings] o This unit discusses the various aspects of borrowings, including trade finance, External Commercial Borrowings (ECB), acceptance of deposits, and issuance of guarantees o It provides detailed guidelines on the procedures, compliance requirements, and benefits associated with different types of borrowings • [International Financial Services Centre (IFSC)] o This unit explains the strategic objectives, benefits, and regulatory framework of IFSCs o It highlights the promotion of investments in IFSCs by the Central Government and discusses the provisions related to overseas investment in and out of IFSCs • [Trade Transactions] o This unit covers the regulations governing exports, imports, and merchanting trade o It details the procedural requirements, obligations of exporters, realisation and repatriation of export proceeds, and the various types of exports, providing a comprehensive guide for trade-related transactions • [Contravention and Offences] o This unit addresses the consequences of non-compliance with FEMA, including the process of compounding, penalty provisions, adjudication procedures, and the role of the Enforcement Directorate o It provides practical examples and case studies to illustrate the compounding process and the implications of non-compliance • [Overseas Investment] o This unit provides a detailed framework of the new overseas investment regime, including definitions, pre-conditions, routes, and pricing guidelines for making overseas investments o It covers the roles and responsibilities of AD banks, reporting requirements, and the procedures for disinvestment and restructuring

Taxmann S Fema Fdi Ready Reckoner Topic Wise Commentary On 50 Topics Including Lrs Ifsc Etc Along With Relevant Rules Case Laws Circulars Master Directions Etc 2024

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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-02-10

Taxmann S Fema Fdi Ready Reckoner Topic Wise Commentary On 50 Topics Including Lrs Ifsc Etc Along With Relevant Rules Case Laws Circulars Master Directions Etc 2024 written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-02-10 with Law categories.

This book provides complete and accurate information about all provisions of the Foreign Exchange Management Act 1999 (FEMA). It also includes guidance on all practical issues faced by companies and FEMA professionals. This book will be helpful for Companies dealing with foreign exchange, FEMA professionals, Legal and financial advisors, and Students and academicians in financial law. The key features of this book are as follows: • [Topic-wise Commentary] on 50+ topics • [Comprehensive Analysis] with relevant Rules, Judicial Pronouncements, Circulars, Notifications and Master Directions issued by the Reserve Bank of India • [Focused Guides] are given in the book on the following topics: o Liberalised Remittance Scheme (LRS) o Overseas Investment • [Legal Context] This book covers laws relating to the following o Prevention of Money Laundering Act (PMLA) o Foreign Contribution (Regulation) Act (FCRA) o Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (COFEPOSA) The Present Publication is the 20th Edition & amended up to 5th January 2024. This book is authored by Taxmann's Editorial Board. The coverage of this book is as follows: • FEMA – Overview • Authorised Person • Account in India by a Person Resident out of India • Accounts of Indian Residents in Foreign Currency • Receipt and Payment in Foreign Exchange • Realisation, Repatriation and Surrender of Foreign Exchange • Money Changing Activities • Money Transfer Service Scheme (MTSS) • Possession and Retention of Foreign Currency • Export and Import of Currency or Currency Notes • Remittances on Current Account • Liberalised Remittance Scheme (LRS) • Export of Goods and Services • Import of Goods and Services • Project Exports and Service Exports • Foreign Exchange Rates • Overview of Capital Account Transactions • Foreign Investment in India • FDI in Indian Company • Section Wise FDI Policy at a Glance • FDI – Downstream Investment, i.e. Indirect Investment • FDI through Rights, Bonus, Sweat Equity or Merger/Amalgamation • FDI – Transfer of Securities • FDI in LLP • FDI in GDR/ADR • Investment by NRI or OCI • FDI in a Startup Company • Investment by Foreign Portfolio Investors • FDI in Investment Vehicle • FDI by FVCI • FDI – Investment in Securities by Funds, Foreign Central Bank, etc. • Overseas Investment by an Indian Entity • Guarantees • Insurance • Borrowing and Lending in Foreign Currency • Borrowing and Lending in Indian Rupees • Foreign Investment in Debt Instruments • External Commercial Borrowings • Trade Credit (TC) and Structured Obligations • Acquisitions and Transfer of Immovable Property in India • Acquisition and Transfer of Immovable Property outside India • Remittance of Assets • Branch/LO/Project Office in India by Foreign Entities • Indian Depository Receipts • Risk Management and Inter-Bank Dealings • VOSTRO Account for International Trading • Industrial Policy of Government of India • Enforcement of FEMA • Penalties under FEMA • Appeals under FEMA • Compounding of Contraventions under FEMA • Prevention of Money Laundering Act • Foreign Contribution (Regulation) Act (FCRA) • COFEPOSA, 1974 • International Financial Services Centre (IFSC)

Taxmann S Company Law Practice The Essential Book For Aspiring Professionals In Business Law That Combines Legal Provisions With Interpretations Illustrations Case Laws Etc 2024

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Author : Dr. G.K. Kapoor
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-01-17

Taxmann S Company Law Practice The Essential Book For Aspiring Professionals In Business Law That Combines Legal Provisions With Interpretations Illustrations Case Laws Etc 2024 written by Dr. G.K. Kapoor and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-01-17 with Law categories.

This book aims to represent an impressive and judicious blending of the provisions of the Companies Act, the latest & landmark Judicial Decisions, and the latest Clarifications issued by SEBI. The text is interspersed with interpretations, explanations and illustrations to help the students assimilate the provisions better. It's an invaluable resource for students pursuing degrees like LL.B, LL.M, M.Com. and professional courses such as CFA, CA, CS, and CMA. The Present Publication is the 27th Edition, updated till 31st December 2023 and amended by the Companies (Amendment) Act 2020. This book is authored by Dr G.K. Kapoor & Dr Sanjay Dhamija, with the following noteworthy features: • Highlights of the 27th Edition o [Case Laws] up to 31st December 2023 have been incorporated o [Amendment in Rules] up to 31st December 2023 have been incorporated o [Important Circulars | Notifications | Amendments] upto 31st December 2023 have been incorporated at appropriate places o [Amendments in SEBI Regulations] relating to the issue of capital, listing requirement and buy-back of securities o [Others] § Launch of MCA 21 Version 3 (V3) § Setting up for the Centre for Processing of Accelerated Corporate Exit (C-PACE) § Revised Definition of a Small Company • [Simple & Lucid Language] The provisions of the law are presented in a lucid and straightforward style, backed by the most up-to-date case decisions • [Secretarial Practice Checklist, Specimen Notices, Minutes and Resolutions] have been given at relevant places to help students answer questions • [Latest & Landmark Case Laws] have been provided throughout the book • [Summaries of Each Chapter] are provided at the end of each chapter, containing substantive provisions of the law • [Hints to Questions & Practical Problems] selected from past examination questions of various universities and professional institutes have been provided in this book • [Section-wise Subject Index] to ease the navigation for the reader • [Student-Oriented Book] This book has been developed keeping in mind the following factors: o Interaction of the author/teacher with their students in the classroom o Shaped by the author/teacher's experience of teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book • [Six-sigma Approach] to achieve the benchmark of 'zero-error' The contents of this book are as follows: • History of Company Legislation • Meaning and Nature of a Company • Kinds of Companies • Formation and Incorporation of a Company • Memorandum of Association • Articles of Association • Prospectus • Acceptance of Public Deposits • Share and Share Capital • Membership • Registers and Returns • Investments, Loans, Borrowings and Debentures • Divisible Profits and Dividends • Company Management • Company Secretary and Practising Company Secretary • Company Meetings – I | General • Company Meetings – II | General Body Meetings • Company Meetings – III | Board Meetings • Accounts and Audit • Inspection, Inquiry and Investigation • Majority Rule and Minority Protection • Prevention of Oppression and Mismanagement • Compromises, Arrangements, Reconstruction and Amalgamation • Winding Up • Authorities under the Companies Act, 2013 and Miscellaneous Provisions

Taxmann S Cross Border Transactions Under Tax Laws Fema Practical Commentary Covering Income Tax Including International Tax Transfer Pricing Gst Customs Fema Etc With Case Laws

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Author : Dr. G. Gokul Kishore
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-05-26

Taxmann S Cross Border Transactions Under Tax Laws Fema Practical Commentary Covering Income Tax Including International Tax Transfer Pricing Gst Customs Fema Etc With Case Laws written by Dr. G. Gokul Kishore and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-05-26 with Law categories.

This book provides practical guidance based on judicial interpretation of the law and rules. It also provides an easy-to-understand commentary (with departmental clarifications) on cross-border transactions with respect to the following laws: • Income Tax (including International Tax & Transfer Pricing) • Goods & Services Tax (GST) • Customs • Foreign Exchange Management Act (FEMA) This book will be helpful for practitioners, members of the bar & bench and industry, and assessing officers. The Present Publication is the 3rd Edition, amended by the Finance Act 2023 and updated till 1st May 2023. This book is authored by Dr. Gokul Kishore & R. Subhashree, with the following noteworthy features: • [Easy-to-Understand Practical Commentary] covering: o Income Tax (including International Tax & Transfer Pricing) § Implications of International Transactions § Adoption of Appropriate Transfer Pricing (TP) § Comprehending the Creation of Permanent Establishment (PE) and Double Taxation Avoidance Arrangements (DTAA) § Ensuring Compliance with Withholding Obligations when payment is made to non-resident § Issues relating to Royalty & Fees for Technical Services (FTS), Tax Residency and Foreign Tax Credit (FTC) o GST § Examination of Cross-Border Services by applying Place of Supply & Export of Service provisions under the Integrated Goods and Services Tax Act (IGST), besides analyzing benefits to exporters o Customs § Valuation of Imported Goods under Customs Valuation Rules, when transaction value as declared by importer is not accepted § Availing Customs Duty Exemptions § Duty Remission and Rewards under various Export Promotion Schemes as provided in Foreign Trade Policy 2023 o FEMA § Compliance with Provisions of FEMA on Receipts and Payments for Export and Imports • [Exhaustive Discussion on both Basic Concepts and Issues faced by the Industry] combined with essential commentary on statutory provisions and the jurisprudence. • [Cross-references to other Chapters] wherever implications need to be understood The structure of the book is as follows: • [Chapter 1 | Customs Valuation] discusses Article VII of GATT, Customs Valuation Agreement, Section 14 of Customs Act, 1962, Customs Valuation Rules (for imported goods) and Export Valuation Rules with relevant judgments and orders. Pointers relating to transfer pricing issues have also been mentioned in this chapter • [Chapter 2 | Transfer Pricing] analyzes international transactions, associated enterprises, comparables, methods of determining Arms Length Price, TP challenges in India as per the UN TP Manual and judicial rulings, creation of marketing intangibles and TP issues relating to AMP expenses. TP assessment, adjustment and appellate remedy have also been included. To provide a 360° perspective, secondary adjustment, Country by Country Reporting (CbCr), thin capitalization, Cost Contribution Arrangements, intra-group services and cost-sharing arrangements have been succinctly covered • [Chapter 3 | Permanent Establishment & DTAAs] discusses taxing powers and sources of income. The concept of PE and types of PE have been explained through the relevant articles in various DTAAs, along with treatment by the Indian judiciary and ITAT. The attribution of profits to PE, which has significant practical implications, has also been discussed • [Chapter 4 | Incomes other than Business Income, Withholding Obligations and Foreign Tax Credit] is broad-based and to the extent relevant to cross-border transactions; it provides a commentary laced with practical guidance on residency, the definition of interest, jurisdiction to tax, dividends paid or received, taxation of royalty, FTS, salary, capital gains, other income, withholding obligations, FTC, the requirement to file the return and the concept of the representative assessee • [Chapter 5 | Import & Export under IGST Act] as applicable to import and export of goods, import of services and export of services, along with the provisions on the place of supply and refund mechanism, forms the fifth chapter • [Chapter 6 | Customs Exemption and Export Promotion Schemes under FTP] Considering the relevance to cross-border trade, Customs Duty exemptions and export promotion schemes under Foreign Trade Policy 2023 (FTP) have been discussed in the sixth chapter. • [Chapter 7 | Export and Import under FEMA & Regulations] Knowledge of obligations and provisions applicable to export and import under FEMA and regulations thereunder is integral to cross-border transactions. Therefore, a concise commentary on the same has been provided in Chapter 7 • [Chapter 8 | Dispute Resolution] Dispute resolution mechanisms under IGST Act and Customs Act, along with alternative dispute resolution under Income Tax Act, have been included. Chapter 8 also provides a broad overview of the statutory remedies available to exporters and importers

Taxmann S Overseas Investment Ready Reckoner Simple Exhaustive And Practically Useful Guide On The New Oi Regime With Compounding Orders Case Studies Practical Examples

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Author : CA Sudha G. Bhushan
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-07-27

Taxmann S Overseas Investment Ready Reckoner Simple Exhaustive And Practically Useful Guide On The New Oi Regime With Compounding Orders Case Studies Practical Examples written by CA Sudha G. Bhushan and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-07-27 with Law categories.

This is a comprehensive book on overseas investment outside India by various entities covering all provisions in every possible detail. Every attempt has been made in the book to keep the complex law simple. Pictorial representation, checklist, examples, case studies, and compounding orders issued by the Reserve Bank of India have also been provided for clear understanding. It is a one-stop solution to all the needs of professionals, global investors, institutional investors, CFOs of multinational companies looking to expand globally, and the AD banks dealing with overseas investment for undertaking the transaction and effective implementation, management and execution of overseas investment in India. The Present Publication is the Latest 2023 Edition and has been amended up to June 2023. This book is authored by renowned CA Sudha G. Bhushan with the following noteworthy features: • [Exhaustive Commentary] on all the Sections, Rules, Regulations, Master Directions, etc., as applicable to overseas investment • [Practical Examples] are used in this book to explain every point • [Entity-wise Bifurcation of Various Provisions under Overseas Investment] All provisions with respect to one type of entity, i.e., Residents, IFSC, Companies etc., are discussed in the respective chapters. This makes the book useful for practitioners who are advising their clients. • [Extensive Discussion on Guidelines and Procedures Required for Transaction] have been discussed in detail The structure of the book is as follows: • The book deals with the Foreign Exchange Management (Overseas Investment) Rules, 2022 and Foreign Exchange Management (Overseas Investment) Regulations, 2022, along with Foreign Exchange Management (Overseas Investment) Directions, 2022 [New Regime/Revised Regulatory Framework/New OI Regime] in entirety • It is divided into seventeen chapters and deals with the subject matter of making investments outside India in great detail o Chapters 1 and 2 touch upon the basic framework of the making overseas investment outside of India o Chapter 3 dissects the new definition that has been introduced in the new framework o Chapter 4 deals with grandfathering provisions with regard to erstwhile investments made in the old regulations o Chapter 5 deals in great length with the manner and process of making investments outside India • Chapter 6 deals with Overseas Direct Investment, Overseas Portfolio Investment and Financial Commitment which are at the helm of understanding investment outside India. All the provisions are discussed with examples to make it transaction oriented • To make the provisions more helpful to practitioners, the book discusses the entity-wise manner of making investments outside of India o Chapter 7 deals with overseas investment by Resident Individual o Chapter 8 deals with overseas investment by Trusts/Societies/AD Banks/Depository/Stock Exchanges o Chapter 12 deals with overseas investment by AIFs and Venture Capital Funds • The New OI Regime promotes and enables overseas investment in the financial services sector, including IFSC o Chapter 9 deals with IFSC in detail o Chapter 10 deals with the role and responsibility of AD Banks with regard to overseas investments • Under the erstwhile regime, several conditions were imposed concerning the transfer and disinvestment of overseas direct investments. The same has been done away with the new regime o Chapter 11 deals with the exit from overseas investment in detail o Chapter 13 deals with loans to foreign entities, which has been significantly rationalised • One of the considerable reliefs provided in the New OI regime is the extension of the facility of Late Submission Fees (LSF) to the reporting non-compliances of overseas investment o LSF has been dealt with in detail in Chapter 14 o Chapter 15 discusses every possible aspect of compounding • The Foreign Exchange Management (Acquisition and Transfer of Immovable Property Outside India) Regulations, 2015 have also been repealed and have been subsumed in the New OI Regime o The provisions with regard to the acquisition and transfer of immovable property outside India under the new regime have been discussed in Chapter 16 • Chapter 17 deals with the reporting requirements for overseas investment. • Chapter 18 presents the intricacies of TCS provisions on remittances under the liberalised remittance scheme in a simplified manner • Chapter 19 presents the reporting requirements for overseas investments The detailed contents of the book are as follows: • Introduction • New Overseas Investment Regime • New Definitions Introduced • Erstwhile Investments • Framework of New Overseas Investment Regime • Overseas Investment • Investment by Resident Individuals • Overseas Investment by Trusts/Societies/AD Banks/Depository/Stock Exchanges, etc. • Investment in IFSC • Role and Responsibility of AD Banks • Exit from Overseas Investment • Overseas Investment by AIFs and Venture Capital Funds • Loan to Foreign Entities • Late Submission Fees (LSF) • Compounding under FEMA • Acquisition of Immovable Property Outside India • Cross Border Transaction with Regard to Virtual Currencies • TCS on Remittances under Liberalised Remittance Scheme • Reporting of Overseas Investments

Foreign Exchange Law And Practice

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Author : S. K. Gupta
language : en
Publisher:
Release Date : 1989-01-01

Foreign Exchange Law And Practice written by S. K. Gupta and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989-01-01 with categories.

Taxmann S Foreign Exchange Management Manual With Fema And Fdi Ready Reckoner Fema Case Law Digest Law Relating To Foreign Contributions Law Relating To Prevention Of Money Laundering

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Author :
language : en
Publisher:
Release Date : 2020

Taxmann S Foreign Exchange Management Manual With Fema And Fdi Ready Reckoner Fema Case Law Digest Law Relating To Foreign Contributions Law Relating To Prevention Of Money Laundering written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.

The Law Of Foreign Exchange

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Author : Raj Bhala
language : en
Publisher:
Release Date : 1997

The Law Of Foreign Exchange written by Raj Bhala and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Foreign exchange categories.