The proposal to levy a minimum tax based on assets undoes most of the good that the code seeks to do and will discourage capital-intensive industries.
Retrospective claims may not stand the test in international courts.
Why are financial-technology (fintech) players moving back to India, or doing the reverse-flipping?
Exemption from minimum alternate tax for REITs & infrastructure investment trusts; Depository receipts on all securities eligible for tax benefit
India is set to sign an agreement with the US to resolve transfer pricing disputes, which will then serve as a template for settling such rows with multinational companies based in the UK, France and other European countries.
The new definition under the Code of Wages, 2019, includes three components: basic pay, dearness allowance and retention payment.
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