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CA. Sudha G. Bhushan, Author at All About Finance - Page 2 of 3

CA. Sudha G. BhushanCA. Sudha G. Bhushan

Sudha G. Bhushan is a qualified Chartered Accountant and a Company Secretary with more than a decade of experience in the Foreign Exchange Management Act, RBI, Transfer pricing and International taxation matters. She is an ardent speaker and author. She is Founder Director, Taxpert Professionals Private Limited, a multi-faceted consulting firm. She is author of following books: • Practical aspects of FDI in India published by Institute of Company secretaries of India • Due Diligence under Foreign Exchange Management Act, 1999 published by CCH. • Comprehensive Guide to Foreign Exchange Management in two volumes published by CCH. • Practitioner's Guide to Foreign Exchange Management published by CCH, a Walter Kluwers company. She is regular contributor journal and website of WIRC, ICAI published monthly.

Multilateral Instrument (MLI) Convention

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INTRODUCTION MLI Convention aims to implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. On 7th June, 2017, 70 Ministers and other high level representatives participated in the signing ceremony of MLI. This Convention is a product of Organisation for Economic Co-operation and Development (OECD)/G20 Project to fight BEPS[1] which envisages 15 … Read more

Low Value-Adding Intra-Group Services – A welcome introduction

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The Safe Harbour Rules (SHR) were amended by Notification No. 46/2017 dated 07-06-2017 issued by the Ministry of Finance, Central Board of Direct Taxes (CBDT). The term Safe Harbour is defined under section 92CB of the Income Tax Act, 1961 as circumstances under which the authorities shall accept transfer pricing declared by the assessee. It … Read more

Amendment in Safe Harbour Rules – A step towards sanity

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Introduction Due to the increasing complexity of transaction between enterprises of the same group and manipulation of prices by them in order to avoid the burden of taxation in relation to international transactions, the Transfer pricing regulations by the Finance Act 2001 were established. Transfer Pricing regulations are applicable in case of all international transaction … Read more

End of Foreign Investment Promotion Board – Maximum Governance minimum Government

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India has a very well formulated Foreign Direct Investment (FDI) policy. FDI is channeled into India subjected to entry regulations. FDI entry can be made under two categories – Approval route and Automatic route. The FDI Policy, Press Notes and other related notified guidelines formulated by Department of Industrial Policy and Promotion (DIPP) in the … Read more

Budget 2017 – Bringing India closer to Global practices

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“Arise, awake, and stop not till the goal is reached” said by Swami Vivekanada seems to be the motto of the Indian government which is relentlessly working on bringing India at Global footing as far as the taxation laws are concerned. Year by year India is adopting the international best practices for all the reasons it may have, … Read more

Place of Effective Management (POEM)

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There has been change in section 6(3) regarding the determination of residential status of Company. As per the new provisions the residential status of companies which are not incorporated under the corporate laws of India, would be determined by the concept of “Place of Effective Management”. Extant Position => Revised position a company is said … Read more

GAAR…. A REALITY NOW

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There are several aspects which needs to be considered for investing in India viz norms of foreign direct investment, choice of entities, incentives available with respect to investment, tax treaties, corporate and capital gains tax, maturity of transfer pricing regulations and indirect taxes. The tax legislation in India has always been in the forefront of … Read more

Policy Liberalisation by Reserve Bank of India to Give Boost to Start Up

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Startup India is a flagship initiative of the Government of India, intended to build a strong Eco-system for nurturing innovation and Startups in the country that will drive sustainable economic growth and generate large scale employment opportunities. Vide Notification No. GSR 180(E) dated February 17, 2016 issued by Department of Industrial Policy and Promotion, Ministry … Read more