FORM-3CEAA Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961 FORM-3CEAB Intimation by a designated constituent entity [***] of an international group, for the purposes of sub-section (4) of section 92D of the Income-tax Act, 1961 FORM-3...
Colombia has also made more use of local tax experts than Venezuela. The final section speculates that the ready availability of oil revenues explains why Venezuela does not have a better income tax and more local analysis of tax policy.Charles...
Administration Problems of an Expenditure Tax various times by a respectable number of most notable scholars such as Thomas Hobbes, John Revans, John Stuart Mill, Eduard Pfeiffer, Alfred Marshall, Francis Ysidro Edgeworth, Arthur Cecil Pigou, Irving Fisher, Luigi Einaudi, Joseph A... C Seidl - ...
Most democratic nations use income tax. Yet the reasons the measure was adopted were far from democratic, explain Isabela Mares and Didac Queralt. The measure was originally used to consolidate the power of the elites by imposing a heavier burden on industrialists, while the value of one's vot...
amend or even expand beyond the original tax cuts created by TCJA. Which means that the question going forward is not so much whether TCJA will be extended, but rather which portions will remain in their current form and which may have some 'wiggle room' for change in the next tax bill....
The Fund does not commit to making investments in transitional and enabling activities, however, these investments may form part of the portfolio. A minimum of 1% of the Fund’s total assets will be invested in Sustainable Investments with environmental objectives that are not aligned with the ...
The CESTAT, New Delhi in the case of Kanoria Energy & Infrastructure Ltd. v. Commissioner, CGST & Central Excise [Final Order No's 58092-58097/2024 dated August 28, 2024] held that an assessee may genuinely believe that duty is not leviable, while th Posted in Income Tax | 122 Vie...
The article reports that Moody's Investors Service Inc. has upgraded the credit rating of the sixty million dollars of general obligation bonds sold by Gatlinburg in Tennessee. The restructuring reflects increase in the city's tax base, ... ...
FORM NO. 15CA (See rule 37BB)Information to be furnished for payments to a non- resident not being a company, or to a foreign company Ack. No.Part A (To be filled up if the remittance is chargeable to tax under the provisions of the Income-tax Act,1961 and the remittance or the ...
As has been pointed out above, hybrid financial instruments are economically and legally challenging. Moreover, within the given tax rules, there is a sharp distinction for the tax consequences of the remuneration derived from debt capital and the one de