Radhakishan Rawal’s Analysis of the Finance Act, 2020 and More PDF Download

Author: Radhakishan Rawal
Publisher: Bloomsbury Publishing
ISBN: 9390252032
Category : Business & Economics
Languages : en
Pages : 502

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Book Description
Key features · Indian approach to tax digital economy · TDS on Platform sellers (section 194-O) · Equalisation Levy · Amendment to tax residency provisions · Significant Economic Presence (Explanation 2A) · Taxation of Advertisement and data (Explanation 3A) · APA/SHR framework for attribution of profits · Amendment to section 90 · Synthesised Text of tax treaties · Triangular cases

Author: Radhakishan Rawal
Publisher: Bloomsbury Publishing
ISBN: 9389449677
Category : Business & Economics
Languages : en
Pages : 235

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Book Description
About the book This book contains detailed analysis of some of the key provisions of the Finance Acts passed during the year 2019 i.e. Finance Act, 2019 and Finance (No.2) Act, 2019. The book aims at identifying various direct and indirect tax issues arising from the newly inserted provisions in the Income Tax Act, 1961 as well as the Goods and Services Tax Act, 2017. The book also contains a detailed chapter on Secondary Adjustment. The key direct tax issues analysed in this book are related to sections 9(1)(viii), section 79, section 92CE, section 115UB, section 194N, section 194DA and provisions related to International Financial Services Center (IFSC) of the Income Tax Act, 1961. Additionally, the book also contains other articles written by the author on issues such as GAAR and Financial Instruments, proposed Rule 10 on attribution of profits and MLI. The key indirect tax issues analysed in this book are related to section 2(102), sections 7, section 22, section 171 and section 172 of the Central Goods and Services Tax Act, 2017. Key features Analysis of direct tax law Section 9(1)(viii), section 79, section 115UB, section 194N Taxation of life insurance policy and section 194DA Secondary adjustment IFSC related provisions GAAR and Financial Instruments Attribution of profits (proposed Rule 10) MLI operations Analysis of GST law Amendment to definition of “supply” Amendment to definition of “service” Anti-profiteering and concept of “amount profiteered” National Appellate Authority for Advance Ruling

Author: Radhakishan Rawal
Publisher: Bloomsbury Publishing
ISBN: 9354353185
Category : Law
Languages : en
Pages : 400

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Book Description
About this book This book contains detailed analysis of some of the key provisions of the Finance Act, 2021 with the objective of identifying various issues arising from the newly inserted provisions in the Income Tax Act, 1961. This book also captures the recent development in the world of international taxation. This includes UN tax developments and a very simple explanation of working of OECD Inclusive Frameworks Pillar One and Pillar Two blueprints, which are too complex and lengthy documents. From GST perspective, the book contains certain recommendations for rationalization of anti-profiteering provisions. The book also contains a Concept Paper on UN MLI presented by the author to the FACTI Panel and G77. The author has been pushing this idea at international forums for some time. Key Features Analysis of provisions related to: · Liable to tax · Slump sale · MAT · Taxation of ULIPS · Equalisation Levy · Amendment to SCRA · Section 89A · Concept of UN MLI · OECD Pillar One and Two Blueprint · India comments on OECD Commentary · Covid 19 and International Tax · Scope of option u/s 90(2) – Selective claim of treaty benefit · Scope of PE under the domestic law · UN Developments – Royalties, Indirect transfer and CIVs · Rationalisation of anti-profiteering provisions (GST law)

Author: Dhruv Sanghavi
Publisher: Bloomsbury Publishing
ISBN: 9390077745
Category : Business & Economics
Languages : en
Pages : 232

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Book Description
Fiscally transparent entities and tax treaty eligibility Shefali Goradia Triangular cases – the neglected problem in tax treaty law Michael Lang Can tax treaty entitlement provisions for hybrid entities be refined? Dhruv Sanghavi Non-discrimination provisions in tax treaties Ajay Vohra Two to tango: a dance of substance and form Bijal Ajinkya Deconstructing Principal Purpose Test under Article 7 of MLI Mukesh Butani Preventing treaty abuse in the context of multilateral instrument Dinesh Kanabar and Saurabh Shah Taxation of digital economy – the journey, India and across the world Daksha Baxi Digitalisation of the economy: Our perspective on the OECD's Unified Approach Vikram Chand Reflections on the 2019 OECD proposal on Pillar One Guglielmo Maisto Implementation of BEPS and Amendments to Section 9 Radhakishan Rawal Public international law, object and purpose, MLI, BEPS and the OECD Model Tax Convention Clive M. Baxter Tax laws through a constitutional prism Arvind P. Datar Tax policy as a tool to enable impact investment and improve CSR targeting Meyyappan Nagappan and Nehal Binani Tax system design - an analysis of some design choices made by the Indian Income Tax Act, 1961 Shreya Rao Through the looking glass: resolving tax disputes by arbitration under a bilateral investment treaty H. David Rosenbloom

Author: C. Fred Bergsten
Publisher: Polity
ISBN: 9781509547357
Category : Political Science
Languages : en
Pages : 320

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Book Description
After leading the world economy for a century, the United States faces the first real challenge to its supremacy in the rise of China. Is economic (or broader) conflict, well beyond the trade war that has already erupted, inevitable between the world’s two superpowers? Will their clash produce a new economic leadership vacuum akin to the 1930s when Great Britain abandoned its leadership role and a rising United States was unwilling to step in to save the global order? In this sweeping and authoritative analysis of the competition for global economic leadership between China and the United States, C. Fred Bergsten warns of the disastrous consequences of hostile confrontation between these two superpowers. He paints a frightening picture of a world economy adopting Chinese characteristics in which the United States, after Trump abdicated much of its role, engages in a self-defeating attempt to “decouple” from its rival. Drawing on more than 50 years of active participation as a policymaker and close observation as a scholar, Bergsten calls on China to exercise constructive global leadership and on the United States to reject a policy of containment, avoid a new Cold War and instead pursue “conditional competitive cooperation” to work with its allies and China to lead, rather than destroy, the world economy.

Author: Pamela E. Macintyre
Publisher:
ISBN: 9780977517442
Category : Analgesia
Languages : en
Pages : 491

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Book Description

Author: CA Madhukar Hiregange
Publisher: Bloomsbury Publishing
ISBN: 9390252113
Category : Business & Economics
Languages : en
Pages : 1135

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Book Description
About the book The purpose of this book is to enable the taxable person to understand the applicability and impact of GST provisions with respect to the Real Estate Industry. The comprehensive and in-depth practical knowledge of the four authors would help in implementation of the provisions in an easy manner. This book is divided into eight parts as follows: Part 1 - Introduction and Overview Part 2 - GST impact analysis on real estate developers: Complex Developers, Joint development, contractors and other income. Part 3 - Detailed operational law containing classification, registration, tax credits, documentation, payments etc. Part 4 - Detailed procedural law containing assessment, audit, advance ruling, appeals, penalties, demands etc. Part 5 - Tax planning avenues, GST and RERA, Transitional provisions Part 6 - Disputes and department actions, [focussing on possible dispute area & resolution]. Part 7 - Role of Professionals from GST audit and tax planning perspective. Part 8 - Miscellaneous: 220+ FAQs and filled forms. Appendices containing FAQs released by CBIC and Important Notifications. Key Features Detailed and practical analysis of the GST provisions with case laws pertaining to the real estate industry. Covering all possible dispute areas along with their resolutions. Detailed analysis of the tax planning aspect. Covering extensive FAQs for removal of doubts. Blank as well as filled forms for better understanding. Detailed discussion on the role of professionals on how they can help in various GST matters. Visit http://bit.ly/GSTrealestate for Free online updates and important information.

Author: Ashutosh Mishra
Publisher: Bloomsbury Publishing
ISBN: 9354354815
Category : Law
Languages : en
Pages : 280

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Book Description
About the book The book is a practical guide providing a pragmatic analysis of labelling and advertising aspects of the Legal Metrology Act, 2009 and the related laws. It covers the concepts as provided by the law coupled with the jurisprudence developed through the judgments of the Supreme Court as well as the High Courts under the present and erstwhile law relating to weights and measures. The book strives to act as a guide on the practical difficulties in application of the law and proactive measures which may be taken to ensure due compliances in terms of the Legal Metrology Law in India. The book will be of immense use for in-house counsels looking after regulatory compliances in a company, directors and the personnel looking after the sales and logistics of a business, e-commerce companies dealing in sale of packaged commodities, advocates and law students. Key features ? Analysis of structure and application of Legal Metrology Law on packages, advertisements and other modes of communication. ? Elaborate discussion on concepts of pre-packaged commodities, Industrial/institutional consumers, retail and wholesale packages, kits, multipurpose packages, transportation boxes etc. ? Covers disclosures to be made on different type of packages, time of declaration on imported and indigenous packages, format for printing of labels and practical difficulties faced at factory as well as dealership level. ? Understanding liability of company personnel, directors, e-commerce companies etc. on violation of the provisions of the Act. ? Guidance on general areas of focus of legal metrology authorities while making investigation/enquiry on business and litigation management thereafter. ? Conceptual guide aimed at a wide array of readers such as advocates, chartered accountants, in-house legal officers and law students. ? Ready reference table on common mistakes and best business practices along with sample labels. ? Contains upto-date relevant Acts and Rules related to labelling and advertising under Legal Metrology.

Author: Corey Lanum
Publisher: Simon and Schuster
ISBN: 1638352488
Category : Computers
Languages : en
Pages : 337

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Book Description
Summary Visualizing Graph Data teaches you not only how to build graph data structures, but also how to create your own dynamic and interactive visualizations using a variety of tools. This book is loaded with fascinating examples and case studies to show you the real-world value of graph visualizations. Purchase of the print book includes a free eBook in PDF, Kindle, and ePub formats from Manning Publications. About the Technology Assume you are doing a great job collecting data about your customers and products. Are you able to turn your rich data into important insight? Complex relationships in large data sets can be difficult to recognize. Visualizing these connections as graphs makes it possible to see the patterns, so you can find meaning in an otherwise over-whelming sea of facts. About the Book Visualizing Graph Data teaches you how to understand graph data, build graph data structures, and create meaningful visualizations. This engaging book gently introduces graph data visualization through fascinating examples and compelling case studies. You'll discover simple, but effective, techniques to model your data, handle big data, and depict temporal and spatial data. By the end, you'll have a conceptual foundation as well as the practical skills to explore your own data with confidence. What's Inside Techniques for creating effective visualizations Examples using the Gephi and KeyLines visualization packages Real-world case studies About the Reader No prior experience with graph data is required. About the Author Corey Lanum has decades of experience building visualization and analysis applications for companies and government agencies around the globe. Table of Contents PART 1 - GRAPH VISUALIZATION BASICS Getting to know graph visualization Case studies An introduction to Gephi and KeyLines PART 2 VISUALIZE YOUR OWN DATA Data modeling How to build graph visualizations Creating interactive visualizations How to organize a chart Big data: using graphs when there's too much data Dynamic graphs: how to show data over time Graphs on maps: the where of graph visualization

Author: Diana Di Gioia
Publisher: Springer
ISBN: 3319719505
Category : Medical
Languages : en
Pages : 275

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Book Description
This book discusses the role of probiotics and prebiotics in maintaining the health status of a broad range of animal groups used for food production. It also highlights the use of beneficial microorganisms as protective agents in animal derived foods. The book provides essential information on the characterization and definition of probiotics on the basis of recently released guidelines and reflecting the latest trends in bacterial taxonomy. Last but not least, it discusses the concept of “dead” probiotics and their benefits to animal health in detail. The book will benefit all professors, students, researchers and practitioners in academia and industry whose work involves biotechnology, veterinary sciences or food production.