Notes and Study material for Exams
Navigating the Complexities of Advanced Pricing Agreements (APAs) The globalized nature of modern business has led to an increasing complexity in international tax matters. Multinational corporations (MNCs) often face challenges in determining the appropriate transfer pricing for transactions between their subsidiaries in different countries. This can lead to disputes with tax authorities, resulting in costly … Read more
VAT is a multi-stage tax levied at each stage of the value addition chain, with a provision to allow input tax credit (ITC) on tax paid at an earlier stage, which can be appropriated against the VAT liability on subsequent sale. VAT is intended to tax every stage of sale where some value is added … Read more
The WTO and Agricultural Subsidies: A Complex Dance of Trade and Politics The World Trade Organization (WTO) plays a crucial role in regulating international trade, aiming to create a level playing field for all participating countries. However, the issue of agricultural subsidies has proven to be a contentious and complex area within the WTO framework, … Read more
The United Nations Organisation (UNO) is the global international organisation of sovereign independent states. It was established on 24 October 1945. The destruction caused by the Second World War and failure of the League of nations compelled the people to establish an international organisation for keeping the world away from war and in favour of … Read more
Here is a list of subtopics without any description for InfrastructureInfrastructure Financing: Public-private partnerships (PPPs) EquityEquityPrivate Equity (PE) Debt financing Equity financing Infrastructure BondsBonds Infrastructure funds Infrastructure banks Infrastructure development finance institutions (DFIs) Infrastructure project finance Infrastructure asset management Infrastructure regulation Infrastructure sustainability Infrastructure resilience Infrastructure transparency Infrastructure governance Infrastructure InvestmentInvestment Infrastructure planning Infrastructure delivery … Read more
–2/”>a >DOCTYPE html PUBLIC “-//W3C//DTD XHTML 1.0 Transitional//EN” “http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd”> (IDA) The (IDA) is an international financial institution which offers concessional loans and grants to the world's poorest developing countries. The IDA is a member of the World Bank Group and is headquartered in Washington, D.C., United States. It was established in 1960 to complement the … Read more
Here is a list of subtopics under Foreign Trade and InvestmentInvestment: Balance of Trade Balance of payments Capital Account Current Account Exchange rate Foreign Direct Investment (FDI) Foreign exchange reserves Import International trade Investment Portfolio investment Trade Deficit Trade surplus World Trade Organization (WTO) Foreign trade and investment are two of the most important drivers … Read more
The Least Developed Countries Fund: A Lifeline for the World’s Most Vulnerable The Least Developed Countries (LDCs) face a unique set of challenges. They are often characterized by poverty, limited human capital, weak infrastructure, and vulnerability to climate change. These factors hinder their economic development and trap them in a cycle of poverty. To address … Read more
The following are subtopics about the Asian InfrastructureInfrastructure InvestmentInvestment Bank (AIIB): About AIIB History Governance Membership Operations Projects Funding Criticism Future The Asian Infrastructure Investment Bank (AIIB) is a multilateral Development Bank that provides financing for infrastructure projects in Asia. It was founded in 2015 by 57 countries, including China, India, and the United States. … Read more
The term Sustainable Growth became prominent after the World Conservation Strategy Presented in 1980 by the International Union for the Conservation of Nature and Natural Resources. Brundland Report(1987) define Sustainable Development as the a process which seek to meet the needs and aspirations of the present generation without compromising the ability of the future generation … Read more