Transfer

Indigenization of technology. Developments of New technologies,transfer of technology, dual and critical use technologies

In view of rapid Globalization-3/”>Globalization, fast depleting material Resources, raising economic competition between nations and the growing need to protect intellectual property, it is essential to find cost effective approaches in international scientific collaborations through intensification of established mechanism, contacts and collaborative tie ups. Some new initiatives that may be suggested are : establishment of … Read more

Indigenous technology, Transfer of technology and developing new Technologies.

In view of rapid Globalization-3/”>Globalization, fast depleting material Resources, raising economic competition between nations and the growing need to protect intellectual property, it is essential to find cost effective approaches in international scientific collaborations through intensification of established mechanism, contacts and collaborative tie ups. Some new initiatives that may be suggested are : establishment of … Read more

Pattern Of Revenue Expenditure

–2/”>a >DOCTYPE html PUBLIC “-//W3C//DTD XHTML 1.0 Transitional//EN” “http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd”> In India, government expenditure – as per the provision in the Constitution – is divided into Revenue Expenditure and Capital Expenditure. However, the adoption of economic planning shifted emphasize on the division of expenditure into Plan and Non-Plan. The share of Non-Plan expenditure has remained close … Read more

concept of VAT

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

Base Erosion and Profit Sharing

Base Erosion and Profit Sharing Base Erosion and Profit Sharing (BEPS) is a tax avoidance strategy used by multinational enterprises (MNEs) to shift profits from high-tax jurisdictions to low-tax jurisdictions. BEPS can be achieved through a variety of methods, including Transfer Pricing, treaty shopping, and hybrid mismatch arrangements. The BEPS Action Plan is a 15-point … Read more

General Anti-Avoidance Rules(GAAR)

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 Taxation Avoidance Agreements (DTAA)

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

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

Current Account

Current Account Here is a list of subtopics without any description for Current Account: Current Account Balance Current Account Deficit Current Account Surplus Current Account Transactions Current Account Convertibility Current Account Convertibility in India Current Account Deficit in India Current Account Surplus in India Current Account Transactions in India Current Account Convertibility in the United … Read more