Taxmann S Taxation Of Expatriate Employees Regulatory Aspects Comprehensive Commentary Along With Case Studies On Cross Border Movement Of Employees As Amended By The Finance Act 2021
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Taxmann S Taxation Of Expatriate Employees Regulatory Aspects Comprehensive Commentary Along With Case Studies On Cross Border Movement Of Employees As Amended By The Finance Act 2021
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Author : CA Ashish Karundia
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2021-05-14
Taxmann S Taxation Of Expatriate Employees Regulatory Aspects Comprehensive Commentary Along With Case Studies On Cross Border Movement Of Employees As Amended By The Finance Act 2021 written by CA Ashish Karundia 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 2021-05-14 with Law categories.
This book provides a comprehensive commentary to understand & comply with the taxation and regulatory aspect of the cross-border movement of employees, that results in secondment. As with any cross-border arrangement, multiple complex laws are involved, this book serves as a primer to understand these complexities and related compliances. The discussion in this book starts with determining who is the employer of the expatriate, which is important to identify the correct laws to be complied with. This book aims at providing the reader, an insight into implications that typically arise in secondment arrangement(s), under various Indian laws in the hands of the expatriate & company, such as: β’ Expatriate π Immigration Laws π Personal Income Tax π Custom Baggage Rules β’ Company π Social Security Laws π Exchange Control Laws π Corporate Income Tax π Transfer Pricing π Goods & Services Tax π Corporate Law The Present Publication is the 2nd Edition, authored by Ashish Karundia, with the following noteworthy features: β’ [Explains Situs of Accrual of Salary], i.e. place of enforcement of employment contract or place of the rendering of services β’ [Social Security Deduction] Discusses taxability as well as deductibility of contribution to overseas social security contribution in the hands of the employee β’ [Disputed Salary Ingredients] Captures detailed analysis of disputed salary ingredients such as: π Per-Diem/Per-Day Allowance π Tax Equalization π Hypothetical Tax π Employee Stock Option Plan(s) β’ [Short Stay Exemption] Explains the conditions for short stay exemption and related issues β’ [Employment Visa vs. Business Visa] Points out the difference between employment visa and business visa β’ Explains various clauses such as detachment, exportability and totalization of social security agreements β’ [Meaning of Resident] Lucidly explains the difference between βresidentβ as per income-tax and βresidentβ as per FEMA β’ [Deemed International Transactions] Explains whether secondment agreement will qualify as deemed international transaction or not β’ [Case Laws] for deciding the employer employee relationship. β’ Explains situations when fixed establishment (GST) of the foreign entity is triggered The detailed contents of the book are as follows: β’ Introduction π Overview π Employer-Employee Relationship β’ Implications in the Hands of Employee π Immigration Laws π Personal Income Tax π Custom Baggage Rules β’ Implications in the Hands of Company π Social Security Laws π Exchange Control Laws π Corporate Income Tax π Transfer Pricing π Goods and Services Tax π Corporate Law
Taxmann S Equalisation Levy Commodities Transaction Tax Securities Transaction Tax With Rules Annotated Amended Text As Amended By The Finance Act 2021 2021 Edition
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2021-04-05
Taxmann S Equalisation Levy Commodities Transaction Tax Securities Transaction Tax With Rules Annotated Amended Text As Amended By The Finance Act 2021 2021 Edition 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 2021-04-05 with Law categories.
This book is a compilation of all the Laws on the following: β’ Equalisation Levy with Rules β’ Commodities Transaction Tax with Rules β’ Security Transaction Tax with Rules The Present Publication is the Latest Edition, as amended by the Finance Act 2021. This book incorporates the following statutory materials: β’ Equalisation Levy π Arrangement of Sections π Text of Equalisation Levy as amended by the Finance Act, 2021 π Notification u/s 164 of the Finance Act, 2016 β’ Equalisation Levy Rules, 2016 π Arrangement of Sections π Text of Equalisation Levy Rules, 2016 as amended upto date β’ Commodities Transaction Tax π Arrangement of Sections π Text of Commodities Transaction Tax as amended upto date β’ Commodities Transaction Tax Rules, 2013 π Arrangement of Sections π Text of Commodities Transaction Tax Rules, 2013 as amended upto date β’ Securities Transaction Tax π Arrangement of Sections π Text of Securities Transaction Tax as amended by the Finance Act, 2021 β’ Securities Transaction Tax Rules, 2004 π Arrangement of Sections π Text of Securities Transaction Tax Rules, 2004 as amended upto date β’ Also Available π [4th Edition] of CTCβs International Taxation β A Compendium (Set of 4 Vols.) | 5,200 Pages | 200+ Experts | 137 Articles | This book is a collection of incisive & in-depth articles on international taxation, which serves as a reference manual and indeed, a practice guide for its readers π Roy Rohatgi on International Taxation | Provides in-depth treatment of the key topics in international taxation, building up from detailed explanation of the basic concepts, all the way to soldi analysis pf the complex transactional issues π [2021 Edition] of Taxmannβs Taxation of Expatriate Employees & Regulatory Aspects | Comprehensive commentary to understand the tax & regulatory aspects of cross-border movement of employees (secondment arrangements), for both expatriates & company π CTCβs Permanent Establishment β Emerging Trends | Complete guide for resolution of complexities involved in the concept of permanent establishment π Taxmannβs International Taxation Digest | Comprehensive digest of decisions of Supreme Court, High Courts, ITAT and AAR on tax treaties and international taxation, arranged as per Articles of OECD Model Tax Conventions
Taxmannanalysis Snippets Of Changes Made In The Finance Act 2022
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2022-03-28
Taxmannanalysis Snippets Of Changes Made In The Finance Act 2022 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 2022-03-28 with Law categories.
The Finance Act, 2022 has received the assent of the President, Shri Ram Nath Kovind on March 30, 2022. The Finance Act 2022 has introduced more than 35 changes in the Finance Bill as introduced on February 01, 2022. New amendments have been made, and some proposed amendments have been removed or modified. A snippet of all the changes made in the Finance Act, 2022 viz-a-viz the Finance Bill, 2022 is presented in this write-up. Drafted by Taxmannβs Editorial Board.
Taxmannanalysis Validity Of Reassessment Notices Read Now For Free
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2022-05-16
Taxmannanalysis Validity Of Reassessment Notices Read Now For Free 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 2022-05-16 with Law categories.
The recent changes in Reassessment has you confused? π Taxmann, as always, is here for you! π€ This exclusive article evaluates the instructions issued by the CBDT and explains the different scenarios wherein notices issued by the AO under the old provisions shall be treated as valid Drafted by Dr Vinod K. Singhania & Taxmannβs Editorial Board Read the Analysis Now!
The Transfer Pricing Law Review
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Author : Steve Edge
language : en
Publisher:
Release Date : 2023
The Transfer Pricing Law Review written by Steve Edge and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.
Current Challenges In Revenue Mobilization Improving Tax Compliance
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2015-01-29
Current Challenges In Revenue Mobilization Improving Tax Compliance written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-29 with Business & Economics categories.
This paper addresses core challenges that all tax administrations face in dealing with noncomplianceβwhich are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Harmful Tax Competition An Emerging Global Issue
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1998-05-19
Harmful Tax Competition An Emerging Global Issue written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-05-19 with categories.
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Direct Taxes Ready Reckoner
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Author : Dr. V. K. Singhania
language : en
Publisher:
Release Date : 2009-07-01
Direct Taxes Ready Reckoner written by Dr. V. K. Singhania and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-07-01 with categories.
Deduction Of Tax At Source Advance Tax Refunds
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Author : Dr. V. K. Singhania/dr. Kapil Singhania
language : en
Publisher:
Release Date : 2007-01-01
Deduction Of Tax At Source Advance Tax Refunds written by Dr. V. K. Singhania/dr. Kapil Singhania and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-01 with categories.
* Deduction Of Tax At Source From Salary * How To Work Out Estimated Salary And Quantum Of Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Interest On Securities * How To Compute Interest On Securities And Tax Deductible Therefrom At Source * Deduction Of Tax At Source From Dividend * How To Compute Dividends And Tax Deductible Therefrom * Deduction Of Tax At Source From Interest Other Than Interest On Securities * How To Compute Interest (Other Than Interest On Securities) And Tax Deductible Therefrom * Tax Deduction From Winnings From Lottery, Crossword Puzzle, Card Games Or Other Games * Winnings From Lottery, Crossword Puzzle, Card Game Or Any Other Game And Tax To Be Deducted Therefrom * Tax Deduction From Winnings From Horse Race * Winnings From Horse Race And Tax To Be Deducted Thereon * Tax Deduction From Payment To Contractors And Sub-Contractors * What Constitutes A Payment To Contractor/Sub-Contractor And How Much Tax Is To Be Deducted Therefrom * Tax Deduction From Insurance Commission * How To Compute Insurance Commission And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From National Savings Scheme * How To Compute Amount Referred To In Section 80Cca(2)(A) And Tax To Be Deducted Therefom * Deduction Of Tax At Source On Account Of Repurchase Of Units By Mutual Funds Or Unit Trust Of India * How To Compute Amount Referred To In Section 80Ccb(2) And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Commission On Sale Of Lottery Tickets * How To Compute Commission On Sale Of Lottery Tickets And Tax Deductible Therefrom * Tax Deduction From Commission Or Brokerage * How To Compute Commission Or Brokerage And Tax To Be Deducted Therefrom * Tax Deduction From Rent * How To Compute Rent And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Fees For Technical Or Professional Services * How To Compute Fees For Professional And Technical Services And Tax Deductible Therefom * Deduction Of Tax At Source From Payment Of Compensation On Acquisition Of Immovable Property * How To Compute Tax Deductible From Payment Of Compensation On Acquisition Of Immovable Property * Tax Deduction From Payments To Non-Residents * How To Compute Amount Payable To Non-Resident And Tax To Be Deducted Therefrom * Deduction Of Tax At Source From Income Of Units Of Offshore Fund * How To Compute Amount Of Tax Deduction Under Section 196B * Deduction Of Tax At Source From Income From Foreign Currency Bond Or Shares Of Indian Company * How To Compute Amount Of Tax Deduction Under Section 196C * Deduction Of Tax At Source From Income Of Foreign Institutional Investors From Securities * How To Compute Amount Of Tax Deduction Under Section 196D
Geography Capacity And Inequality
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Author : Pablo Beramendi
language : en
Publisher: Cambridge University Press
Release Date : 2022-06-09
Geography Capacity And Inequality written by Pablo Beramendi and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-09 with Political Science categories.
In this Element, we investigate how economic geography, the distribution of subnational economic endowments within a nation, shapes long-run patterns of inequality through its impact on the development of fiscal capacity. We present an argument that links economic geography to capacity through different types of industrialization processes. We show how early industrializers shape spatial distributions domestically by investing in productivity across their nations, and externally by reinforcing spatial polarization among late industrializers. We also show how differences in economic geography impact the process of capacity building, setting the stage for the modern politics of redistribution discussed in Volume II. We support this argument with descriptive data, case studies, and cross-national analyses.