Notes and Study material for Exams
Fishing of Telangana Biodiversity in terms of fish and shellfish species, the country has shown continuous and sustained increments in fish production since independence. Constituting about 6.3% of the global fish production, the sector contributes to 1.1% of the GDP and 5.15% of the agricultural GDP. The total fish production of 10.07 million metric tonnes … 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
Here is a list of sub topics without any description for Tax Evasion: Abatement Adjustment Assessment Audit Collection Criminal Investigation Enforcement Examination Fraud Interest Penalties Refund Return Statute of Limitations Tax Avoidance Tax Evasion Tax Shelter Tax evasion is the illegal act of willfully failing to pay taxes. It is a crime that can result … Read more
Here is a list of subtopics without any description for Tax Haven: Aggressive tax planning Base erosion and profit shifting Capital flight Corporate tax avoidance Double Irish arrangement Dutch sandwich Economic substance doctrine Foreign Account Tax Compliance Act Foreign shell company Global intangible low-taxed income Group TaxationTaxation Hybrid mismatch arrangements Income shifting International tax avoidance … Read more
The following are the sub topics of General Anti-Avoidance Rules (GAAR): Introduction to GAAR Objectives of GAAR Scope of GAAR Key features of GAAR Procedure for invoking GAAR Safe harbors under GAAR Impact of GAAR on taxpayers Conclusion Introduction to GAAR GAAR is a set of rules that are designed to prevent taxpayers from using … Read more
Double TaxationTaxation Avoidance Agreements (DTAA): Here is a list of subtopics without any description for Double Taxation Avoidance Agreements (DTAA): Introduction to DTAAs Objectives of DTAAs Scope of DTAAs Types of DTAAs Key provisions of DTAAs Benefits of DTAAs Challenges in implementing DTAAs Future of DTAAs Double taxation avoidance agreements (DTAAs) are bilateral agreements between … Read more
Advanced Pricing Agreements Here is a list of subtopics without any description for Advanced Pricing Agreements: Advance Pricing Agreements (APAs) Advance Pricing Rulings (APRs) Mutual Agreement Procedure (MAP) Arbitration Transfer Pricing Documentation Transfer Pricing Methods Transfer Pricing Benchmarks Transfer Pricing Risk Assessment Transfer Pricing Audits Transfer Pricing Disputes Transfer Pricing Enforcement Transfer Pricing Legislation Transfer … Read more
Here is a list of subtopics without any description for Participatory Notes (P Notes): What are Participatory Notes? How do P Notes work? Who can invest in P Notes? What are the risks of investing in P Notes? How can I invest in P Notes? What are the benefits of investing in P Notes? What … Read more
Here is a list of subtopics without any description for Foreign Banks: Foreign bank branches Foreign bank subsidiaries Foreign bank representative offices Foreign bank correspondent banking Foreign bank regulation Foreign bank supervision Foreign bank crisis management Foreign bank entry regulation Foreign bank exit regulation Foreign bank mergers and acquisitions Foreign bank ownership restrictions Foreign bank … Read more
Here is a list of subtopics without any description for Types of Banks: Commercial Banks InvestmentInvestment-banksInvestment Banks Retail banks Private banks Central banks Cooperative banks Islamic banks Development Banks Mortgage banks SavingsSavings banks Credit unions Industrial banks Merchant banks Offshore banks Correspondent banks Universal banks Virtual banks Green banks Impact banks Community development banks Microfinance … Read more