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Impact Of Covid - 19 On Inter - Company Transactions

Changes In Foreign Direct Investment Policy

In order to safeguard the interests of Indian companies, especially from the perspective of investors buying into the companies during the COVID-19 (novel coronavirus) pandemic, the Government of India brought about certain changes in its foreign direct investment (FDI) policy. These changes and guidelines were brought about specifically for countries which share a land border in India, and these were accompanied with a new approval route for investors from these countries looking to bring in FDI into Indian companies. The policy changes, their technicalities and differences from the old regime, as well as the new approval processes have been highlighted in our document, for your perusal.

 
 
 
Solar Investment Opportunities In India

Solar Investment Opportunities In India

The Indian solar market is young but has a tremendous capacity to grow and expand. And with green initiatives becoming a priority in various aspects, solar seems to be the way for electricity generation on a large-scale in India. Via this research report compiled by the National Solar Energy Federation Of India (NSEFI), we take a look at the current market scenario of the Indian solar energy sector and how the market is primed for new entrants. We also look at the kind of investment and business opportunities are present in Indian solar energy sector and how its evolving public policy is facilitating an change across the industry.

 
Impact Of Covid - 19 On Inter - Company Transactions

Impact Of Covid – 19 On Inter – Company Transactions Part 3

As part of our series which focuses on the impact of the COVID-19 (novel coronavirus) pandemic on inter-company transactions, this presentation essentially discusses the topic of intra-group services (IGS) undertaken by multinational entities (MNEs). We’ve methodically analyzed the impact of IGS from a transfer pricing perspective on MNEs/international businesses, and further elaborated on how these challenges can be mitigated by these businesses via following some key action points to ensure that they can avoid extensive transfer pricing litigation in the post COVID-19 era.


 
 
 
 
 
Impact Of Covid - 19 On Inter - Company Transactions

Impact Of Covid – 19 On Inter – Company Transactions Part 2

The COVID-19 (novel coronavirus) pandemic has made various businesses relook and reassess their models, revisit supply chain operations, and more. While there’s no one-fits-all solution owed to the kind of presence and scale of a business, there are certain aspects such as contemporaneous data management, documentation, etc. which can surely help. Via one of our presentations in the “COVID-19 Impact On Inter-Company Transaction” series, we look at businesses with an entrepreneurial risk structure and how such businesses can deal with the COVID-19 impact, whilst discussing key action points from a transfer pricing point of view to avoid future litigation in a post-pandemic situation.


 
 
 
 
France Business Desk

Coinmen France Business Desk

Given the historically productive business relations between India and France as two of the world’s leading economies, both the countries have seen cross-border business establishments being set up over the years by businesses across a multitude of domains. To further this sentiment as well as to help facilitate cultural and business integration for French companies looking to do business in India, Coinmen has set up a dedicated French business desk, which helps businesses from aspects ranging from incorporation, working capital, taxation, etc. to financial/business advisory, exit strategy, and more. Explore the market potential for French businesses in India via our document.


 
 
 
Atmanirbhar Bharat

Atmanirbhar Bharat Impact on NBFCs

As part of the Atmanirbhar Bharat initiative announced by the Government, a special liquidity scheme has been announced for non-banking financial companies (NBFCs), housing finance companies (HFIs), and micro-finance institutions (MFIs) to ease their liquidity woes amidst the COVID-19 (novel coronavirus) pandemic. The nuances and criteria of this scheme, including how the Government of India will play its part in this, the projected impact of the scheme as well our inputs on the same have been collated in this document for your perusal.


 
 
 
 
 
 
Atmanirbhar Bharat

Atmanirbhar Bharat Impact on MSMEs

The Indian MSME sector required an urgent helping hand from the Government to soften the blow of the COVID-19 (novel coronavirus) pandemic. A revised classification criteria for MSMEs to help more companies avail specific benefits for MSMEs, collateral free loans for companies and emergency credit lines with specific terms, allocation of funds for subordinate debt for stressed MSMEs and equity infusion in the sector along with other important changes in terms of government and receivables and global tenders was the Government’s way to help, and our document featuring these provisions along with our inputs on them has been collated for your perusal.


 
 
 
 
 
Atmanirbhar Bharat

Atmanirbhar Bharat Impact on MSMEs

The Indian MSME sector required an urgent helping hand from the Government to soften the blow of the COVID-19 (novel coronavirus) pandemic. A revised classification criteria for MSMEs to help more companies avail specific benefits for MSMEs, collateral free loans for companies and emergency credit lines with specific terms, allocation of funds for subordinate debt for stressed MSMEs and equity infusion in the sector along with other important changes in terms of government and receivables and global tenders was the Government’s way to help, and our document featuring these provisions along with our inputs on them has been collated for your perusal.


 
 
 
 
 
Atmanirbhar Bharat

Atmanirbhar Bharat Tax Measures

The COVID-19 (novel coronavirus) pandemic has had a huge impact on the Indian MSME sector which required prompt action from the Government to ensure that the companies in this sector sustain these testing times. Therefore, to help such businesses from a tax perspective, the Government announced new and reduced TDS rates and TCS rates, as well as changes with regards to release of non-corporate tax funds, tax audit, scrutiny assessment, income tax return, and the Vivad Se Vishwas Scheme. The major changes have been highlighted via our document for your perusal.


 
 
 
 
Atmanirbhar Bharat

Atmanirbhar Bharat EPF Measures

As part of the various provisions made by the Government of India to help businesses and employees in the MSME arena during the COVID-19 (novel coronavirus) pandemic, this document details the changes introduced from an EPF (Employee Provident Fund) perspective and how the Government intends to pay the employers’ and employees’ EPF share for a specified period during the pandemic, where the said businesses and employees are classified under certain specific criteria. It also details the new and reduced rates for EPF contribution for a given time period to help businesses and employees classified under certain specific criteria.


 
 
DBI

Doing business in India 2020

Doing business in India includes various technicalities and nuances, and our document on the same covers the six major aspects of this process. Here, we’ve discussed all that a business needs to know in terms of setting up a business presence/company incorporation, funding methodologies, direct tax planning and compliance, indirect tax planning and compliance, transfer pricing and international tax matters, and expatriate taxation in India. Furthermore, we’ve also included a cumulative list of important statutory as well as regulatory compliances from a company law, direct tax, indirect tax, and transfer pricing point of view to help businesses (foreign or domestic) in finding the right information in a single document.

 
LWTC

Lower Withholding Tax Certificate

There are times when a business offering certain services to its client is given part payment by the party availing its services, given the tax liability of the business which is offering the services. The said business must opt for a tax refund from tax authorities in this situation, which is often a long-drawn process. To help mitigate this issue of standard tax liability as well as to pre-determine the effective tax liability of a business given its actual revenue, our services in obtaining a lower withholding tax certificate can prove useful to businesses with a presence in India. Our profile details the process of obtaining this certificate, its usage in determining effective tax liability to mitigate cash flow problems, and the important documents needed for it.

 
 
TRS

Coinmen TRS Profile

While there is a common perception that India is a difficult tax jurisdiction for businesses, we aim to break the wheel and simplify it for our clients to ensure their business establishes a long-term and fruitful presence in India. Driving this objective is Coinmen’s Tax and Regulatory Services team, undertaking matters related to tax planning, strategy, tax compliance, transfer pricing and international tax matters, corporate tax litigation as well as client representation in front of tax authorities. Our holistic approach to utilize effective tax strategies for financial management of businesses, a detailed service catalogue as well as our select work in the arena over the years has been showcased in our TRS profile for your perusal.

 
Coinmen FAS Profile

Coinmen FAS Profile

Our Financial Accounting Services feature an array of functions which we undertake for our clients, especially in terms of indirect taxation and GST (Goods and Services Tax) matters. Our methodology of looking beyond indirect tax compliance is embodied by an entire team comprising of consultants, accountants, and more, with cross-functional support from our other teams, foreign desk heads, as well as the Partners. Over the years, we’ve helped clients across various sectors in aspects related to financial management, GST advisory and compliance, budget forecasting, payroll processing, management reporting, GST audit, etc., and our work has been showcased in this document, for your perusal.


 
Impact Of Covid - 19 On Inter - Company Transactions

Impact Of Covid – 19 On Inter – Company Transactions

As part of our series which discusses the impact of the COVID-19 (novel coronavirus) pandemic on inter-company transactions, this deck serves as the first edition. In this presentation, we’ve discussed the various challenges which can be faced by multinational enterprises with limited risk structures amidst the COVID-19 pandemic. Here, the said document also details the possible solutions which can be used by these companies to mitigate the challenges as well as the key action points which must be adhered to in these situations.


 
India A Land Of Opportunities

CFO & Risk Advisory Services

In this document/profile, we’ve discussed the importance of astute business planning, strategic business decisions and good governance for a business/company, especially during times of distress, such as the COVID-19 pandemic. We’ve detailed how we can categorically help businesses in these aspects via outsourced solutions to ensure that the economics of the said businesses remain sound. Our outsourced CFO as well as risk advisory services have been designed to cater for holistic growth and to help integrate professional and financial skill sets organically within a given organization.

 
 
 
Impact Of Covid - 19 On Inter - Company Transactions

Economic & Tax Policy Changes To Deal With COVID- 19 Impact

The Government of India and RBI, as part of their response to help businesses in India amidst the COVID-19 (novel coronavirus) pandemic shared a series of provisions from an economic and tax policy point of view. We’ve detailed the said provisions and how they can be availed via certain action points, as well our inputs on the medium-term impact of these measures on businesses. The presentation covers the benefits and our inputs on topics such as the COVID-19 package and line of credit, relief from a direct tax point of view, company law point of view, and further covers the provisions under accounting and assurance as well as legal provisions for employees and employers.

 
 
 
Impact Of Covid - 19 On Inter - Company Transactions

Business Actions For Cash Flow During Covid- 19

Financial management in a given business can be tricky, especially during times of distress such as the COVID-19 situation in the country. While there might be a cash flow problem which arises, there is more than one way to mitigate the said issues. Here in this presentation, we’ve detailed our inputs on how a business can arrange for funds via utilizing various tax and regulatory mechanisms to ensure business continuity in such testing times. We’ve highlighted solutions in areas such as options for accepting loans, cash repatriation to shareholders, lower withholding tax certificate, refunds under GST, and more.

 
 
 
India A Land Of Opportunities

India : Creating An Infrastructure Of Opportunities

The Indian infrastructure sector has been a high-priority sector over the past years, and it continues to be so, even now. The various underlying segments in the infrastructure space, ranging from roadways, railways, waterways, airports, ports, etc. hold potential growth opportunities via various state-sponsored projects, as the sector looks to make the most of its strong FDI policy and invite collaborations from foreign players as well. Explore the latest developments and opportunities in the Indian infra space using our research effort.

 


 
EPC Contract Projects In India

EPC Contract Projects In India

Engineering, Procurement, and Construction (EPC) contracts are a popular mechanism for executing infrastructure projects in India. These contracts have certain nuances to them, which may lead to potential challenges for the stakeholders executing these projects, especially from a corporate tax strategy and financial strategy point of view. Our document discusses the mitigation of these challenges, and how there needs to be a holistic approach to projects via EPC contracts, ranging from planning and bidding to execution and completion. Know more in detail by downloading the document.

 

 
 
Water-Infrastructure-Sector-In-India

Water Infrastructure Sector In India

While India as a country is predominantly resource-rich, water scarcity is an issue which needs consistent addressal from the government in charge. Given the dependence on agrarian stability and a growing urban population, a robust water infrastructure is the need of the hour. To help realize the goal, the Central and state governments have launched dedicated projects in the water infra space which can strengthen the sector, and lead to market disruption by new businesses, be it domestic or foreign. Explore the sector’s growth, challenges, and opportunities via our research document.

 

 
indian-auto-components-sector-opportunities-in-2020

Opportunities In The Indian Auto Components Industry

The Indian auto components industry has grown by leaps and bounds over the years, reaching to a point where the dream of domestic production has been realized quite effectively and is being pushed on by the Government. This has also led to specific measures, benefits, and incentives for foreign companies looking to enter the Indian market and set up their manufacturing capacities here. Our document highlighting the opportunities in the auto component sector discusses these opportunities from a product engineering, manufacturing, as well as investment point of view, and more. Businesses can use this document as a starting guide to assess the business potential of the Indian market.


 
 
 

Overview Of Indian Auto-components Sector In 2020

A push on domestic manufacturing translates to not just a robust market within the country, but also the possibility of developing an export capacity as a market leader. The same approach can be applied to the Indian auto components manufacturing sector, as India looks to position itself as a manufacturing leader in the global market. Given the high population density which translates to a high user base, a revised corporate tax framework for new manufacturing companies setting up shop in India, and a strong public policy on manufacturing, now’s your chance to get a cohesive market view of the sector via our research paper.

 

 

Overview Of Indian Manufacturing Sector In 2020

The Government’s aim to make India a global force in the manufacturing industry was realized via a strong push on the domestic manufacturing scenario, especially when the Make In India initiative was started. The idea was to not only have a robust domestic ecosystem, but also a capability to export to other countries. With the public policy aiming to promote domestic as well as foreign companies setting up the presence in India, a revised tax framework for new manufacturing companies was aimed to further the said cause. A consumer-heavy market primed with a large working population, a strong policy narrative, and an emerging economy are just some of the factors which talk about India’s manufacturing story. Download our research paper to know more about the sector in detail and explore the opportunities within the Indian market.

 

Overview Of Indian Medical Devices Sector In 2020

A sunrise sector whose potential is now being realized, medical devices manufacturing in India can add immense value to the country’s healthcare industry and reduce the country’s dependency on foreign technology when it comes to medical electronics and devices. Further down the line, the push on manufacturing medical devices can help India become an export leader as well, thus capitalizing a new market. For those looking to enter the sector in India, download our research paper to get a holistic market overview, understand the challenges, and identify the points of disruption and market entry.

 
Auto-Components-Sector-in-India

Indian Auto-components Sector Profile

Given the significance of the auto sector in India across various segments, it’s only logical to have a strong domestic production market for its underlying components. India’s auto components manufacturing sector has been helped by a significant push on domestic manufacturing owed to the Make In India campaign, a revised corporate tax system for new companies (domestic or foreign) setting up shop in India in the manufacturing domain, and the agenda to become a global market leader in the sector. Understand the nuances, challenges, and opportunities in the auto components sector in India via our document.


 
Market-Overview-And-Opportunities-In-India’s-Electric-Vehicles-Sector-35

Indian EV Sector : Incentives And Concessions In 2020

The electric vehicles sector in India has been seen as a long-term solution to counter the growing depletion of fossil fuel resources. While it has received a significant push from the Central Government, various state governments have also given it a boost by introducing state-specific benefits in the form of subsidies, concessions, and incentives to both the EV industry players as well as end-users. Not only has this helped in identifying and working towards developing EV hubs in the country for strengthening the domestic market, it is also a major step in attracting foreign interest from industry players as well. Use our research effort to know more about the state-specific benefits in the EV sector in India.


 
Market-Overview-And-Opportunities-In-India’s-Electric-Vehicles-Sector

Market Overview And Opportunities In India’s Electric Vehicle Sector

The journey for the EV sector in India hasn’t been easy. While it had disrupted the market about a decade or so ago, it still required that mainstream push to be brought into the limelight. Thanks to an evolving public policy, tax benefits, and state-specific incentives across various aspects, the EV industry in India surely looks to be the future of mobility. And while the domestic market has players across a multitude of segments, the constantly evolving nature of EV technology means that there is always a new way to disrupt the sector. Use our research paper to understand the Indian EV market and identify the kind of growth opportunities the sector has to offer.


 

Electric 2-Wheeler Sector : Exploring Market Opportunities In India

The most popular segment in the EV space in India, the EV 2-wheeler market has grown by leaps and bounds over the years. Owed to the various touchpoints where the segment can be deployed (commercial or personal), the 2-wheeler segment in electric vehicles has seen plenty of takers, What’s better is that the sector is dominated by majorly new players in the domestic market, therefore leaving plenty of room for new technology and offering to disrupt the market. However, while there is potential, there are also challenges. But while there are challenges, there are also opportunities. Use our research effort to know more about the sector and the potential it has for new market entrants.
 


 
 

Electric 3-Wheeler Sector : Exploring Market Opportunities In India

Capitalizing on the market potential in logistics and last-mile connectivity, the electric 3-wheelers sector in India has been a revelation on its own. While the market has seen domestic players become big names across the country, there still is plenty of room for new players to enter the sector and explore its untapped potential. Given the opportunities in urban cities as well as tier-2 cities for the sector, the new market entrants can actually understand the practical challenges of the sector’s user base and bring in niche offering s and investments. Our research effort takes you through the sector’s performance, challenges, and the opportunities it holds.
 


 
 

Electric 4-Wheeler Sector : Exploring Market Opportunities In India

While the sector has received a polarized reception from its potential consumer base, there has not been a shortage of market entrants via investment, as well as in terms of bringing in new product offerings to the market. While legacy ICE players are looking at EV offerings of their own, established foreign players have also realized the future prospects of the sector and have aimed to disrupt it and bring it to mainstream adoption. Via our research effort, we aim to look at how the EV 4-wheelers sector has performed over the years and the kind of challenges, whilst looking at how future opportunities and incentives can attract market entrants to the Indian market.
 


 
 

Heavy Electric Vehicles Sector : Exploring Market Opportunities In India

Given the usage of heavy vehicles for public transport and logistics, electrifying their ecosystem would surely be a boon, considering the depleting fossil fuel resources. And while the FAME policy for electric vehicles aimed to fast-track EV adoption in India, various state governments decided to inculcate electric buses into their fleet to further the Central Government’s agenda of pushing on e-mobility across various segments. Sure, there do exist challenges which require careful addressal, but they don’t come without opportunities to disrupt the sector and make the most of an emerging market. Use our document on heavy electric vehicles to know more about the sector and the opportunities it holds for market entrants.
 


 
 

EV Charging Sector : Exploring Market Opportunities In India

Most of the skepticism for the EV sector comes from the idea of range anxiety and the lack of a proper charging infrastructure in the country. While the development of robust long-range charging infrastructure still needs time, it hasn’t stopped various industry players (both domestic and foreign) from entering the charging infrastructure market in India with innovative product offerings for slow charging and fast charging of electric vehicles. An inflow of investment and technological disruption has furthered the cause of the Government to bring EV to the mainstream, and the charging infrastructure market also looks to reap the benefits. Use our research document on the sector to understand its growth over the years and challenges faced, whilst further knowing about the opportunities and potential it holds.
 


 
 

Overview Of The Food Processing Sector In India

With changing trends across various demographics in India about how food is consumed, an important aspect to understand is how the said food is processed as part of its supply chain. Owed to the sector’s high contribution to the manufacturing GDP, high level of employment creation on primary and secondary levels and the Government’s agenda to bring in supply chain stakeholders closer via projects such as Mega Food Parks, the food processing sector in India seems ready to take the liftoff it has needed. Use our research paper to know more about the sector’s performance over the years, its challenges, the foreign investment made in the sector, and the kind of growth opportunities the sector has for new market entrants.
 

 

Union Budget 2020-21: Proposals For Key Sectors And Industries

This document comprehensively covers the provisions of the Union Budget 2020-21 and offers a detailed take on how these provisions can impact the key sectors and industries of the Indian economy. We’ve undertaken a holistic overview of these sector proposals from the perspective of monetary allocations, public policy, and proposed reforms for the future.
 


 

Union Budget 2020-21: Key Tax Proposals And Impact Analysis

This document comprehensively covers the provisions of the Union Budget 2020-21 and offers a thorough business impact analysis of the same. We’ve highlighted the major changes, key tax proposals, as well as the new reforms introduced in the Union Budget 2020 speech and traced their projected impact on businesses across a catalogue of industries.
 



 

Union Budget 2019 Analysis: Benami Companies And Black Money Act

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to benami properties and black money control. It emphasizes the key changes such as a broader definition of the term “assessee”, the amendments in Section 84 of the Black Money Act and the rationalization of the Benami Act with new amendments. Download the PDF to read in detail about the Union Budget 2019 highlights.
 

 
 
 

Union Budget 2019 Analysis: Business Tax And Corporate Tax Rate Changes

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to the changes in the corporate tax rates in the country. It emphasizes on the raised turnover limit for corporates to avail tax benefit and enlists the impact of other changes regarding buy-back of shares to listed companies, reporting of income, interest on loan from NBFCs, etc. Download the PDF to read in detail about the Union Budget 2019 highlights.
 

 
 

Union Budget 2019 Analysis: Compliances And Penalties

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to the ease in compliance-related matters and how the Government is now proposing to bring in faceless e-assessments to ease the burden of the taxpayers in India. It further details prosecution-oriented changes and discusses the pre-filling of income tax forms. Download the PDF to read in detail about the Union Budget 2019 highlights.
 

Union Budget 2019 Analysis: Banking, Financial Services & NBFC Sector Impact

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to the changes in the banking sector and the financial services sector, with special focus on the NBFC sector. It further details the changes in the interest on sticky advances, offshore investment funds and how things will change on the IFSC front. Download the PDF to read in detail about the Union Budget 2019 highlights.
 

 
 

Union Budget 2019 Analysis: Proposed Changes In Goods And Services Tax (GST)

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to the indirect tax scenario, with special emphasis on Goods and Services Tax (GST), excise duty and custom tariffs. It further elucidates the changes made under certain amendments and highlights the Sabka Vishwas (LDR) scheme, as well. Download the PDF to read in detail about the Union Budget 2019 highlights.
 

 

Union Budget 2019 Analysis: Individual Tax Amendments And Changes

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to individual tax rates. It highlights the newly proposed amendments which detail the changes on TDS on certain payments, surcharges, deductions under Section VIA and other miscellaneous changes which will help individual taxpayers. Download the PDF to read in detail about the Union Budget 2019 highlights.
 
 

 

Union Budget 2019 Analysis: Proposed Changes For Taxation Of Start-Ups

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to start-ups. It details the proposals of the Government to deal with the controversial angel tax issue and amendments regarding carry-forward of losses and extension on capital gain tax exemption. Download the PDF to read in detail about the Union Budget 2019 highlights.
 
 

 

Union Budget 2019 Analysis: Proposed Changes In Transfer Pricing

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to transfer pricing. It details the proposed amendments with respect to effects of APAs, secondary adjustments, transfer pricing documentation and country-by-country report. Download the PDF to read in detail about the Union Budget 2019 highlights.
 

 

Union Budget 2019 Analysis: Taxation Of Non-Profit Organizations

This document details the important changes and amendments proposed by the Government in the Union Budget 2019 presentation with respect to non-profit organizations. With the changes highlighting the key information needed at the time of registration, this document explains how they’ll be implemented. Download the PDF to read in detail about the Union Budget 2019 highlights.
 
 

 

Funding Of An Indian Business In 2020

This document explains how to fund a business in India. It essentially details the various methodologies which are at one’s disposal to fund a company’s Indian entity. It further emphasizes the benefits and limitations of each method, thereby allowing a company to effectively judge its funding method based on its short-term and long-term business presence in India. It is an important aspect to understand the monetary requirements of sustaining an Indian company and effectively utilizing the resources for its business operations.
 
 


 

Setting Up A Business In India In 2020

This document addresses an important part of a market-entry strategy for India, which is the selection of an appropriate company incorporation format for a business’s Indian entity. It is an important aspect to understand for doing business in India in order to realize a company’s short-term and long-term goals based on their entry into the Indian market. It also helps in understanding the intricacies of various company formats as well as the legal formalities of starting a business in India.
 


 
 
 

Transfer Pricing Regulations In India In 2020

This document is aimed to give you a holistic overview of transfer pricing regulations in India. One of the most important aspects to understand for an international business with operations in India, Transfer Pricing (TP) regulations in India are relatively different from global TP regulations. It also provides useful information on the 3-tier documentation procedure for TP compliance and the Indian TP compliance calendar, both of which are critical touch-points to address for doing business in India.
 


 
 
 
 
 

Taxation of Expatriates In India In 2020

This document has been developed to help you in understanding the concept of expatriate taxation in India. It is critical for the companies which employ expatriate employees in India as part of their business operations. It further addresses the concept of tax residency for foreign nationals in India and details the different visa options available to them as well as tax planning to ensure efficient usage of money and resources based on the duration of stay and nature of work to be undertaken by the expatriate employees.
 


 
 

Impact Of Direct Taxes On An Indian Business In 2020

This document details the direct tax implications on a company’s Indian entity. It allows one to understand critical aspects for doing business in India such as corporate tax planning and corporate tax rates for foreign companies in India, which allows them to engage with India’s seemingly complex tax regime in a hassle-free manner. It is intended to provide insight on tax residency and further discuss the tax compliances that are applicable based on the company format incorporated for the business’s Indian entity.
 


 
 

Role Of GST In Doing Business In India In 2020

This document has been collated to provide an simplified understanding of the newly instated Goods and Services Tax (GST) in India. It is imperative from a tax proposition point of view as the implementation of GST was to replace the previous indirect tax structure and streamlined the pan-Indian tax scenario. GST came with its own set of benefits, which can be availed by companies looking to do business in India and the same has been highlighted, along with key features of the GST regime in this document.
 


 
 

The Indian NBFC Sector

The Indian NBFC sector has served as an alternative to MSMEs in the country in case of public sector banks showing apprehension in lending. Such has been the niche market penetration of NBFCs in India, as they come with flexible loans for smaller businesses in emerging sectors and have a faster processing mechanism in place, compared to quintessential banks which rely on paperwork. Given the increasing market presence of NBFCs as well our experience of helping businesses in this domain via our corporate finance team, we’ve compiled a presentation for you to get an overview of the NBFC sector in India and how it impacts businesses.
 

 

Transfer Pricing Regulations : General Anti Avoidance Rule (GAAR)

An insight into the details and implications of GAAR introduced through Chapter X-A, section 95 to 102 inserted during Finance Act 2013.
 

 

Transfer Pricing : The Indian POEM (Place Of Effective Management)

The Finance Act 2015 amended the residency test for a company, wherein a company would be considered as resident in India if it is an Indian company or if a company’s Place of Effective Management (POEM) is in India during the relevant year. It was defined as “a place where key management and commercial decisions that are necessary for the conduct of the business of an entity as a whole are, in substance made.”