×
+ All Categories
Log in
English
Français
Español
Deutsch
The top documents of kpmg-india
Salient features of India Union Budget 2014
993 views
Invest North - A compendium on Investment Opportunities in North India
2.125 views
OECD – BEPS action plan 13: transfer pricing documentation and country-by-country reporting
454 views
The Karnataka High Court upheld the Tribunal’s judgment that the CIT has no revisionary powers under Section 263 of the Act once the ALP is accepted by the AO/TPO
211 views
Discount allowed to foreign buyers towards advance payment on sales is treated as interest, and therefore liable for withholding of tax under Section 195 of the Act
186 views
The Mumbai Tribunal held that non-charging of interest attracts transfer pricing provisions and also affirms the DRP’s order striking the secondary adjustment
246 views
Copyright subsists in the news reports and photographs supplied by a French news agency, therefore, payments for the use of same is taxable as ‘royalty’
215 views
Taxpayer is eligible for lower rate of tax under Section 115A of the Act on payment of royalty since the new agreements entered into by the taxpayer were not an extension of old agreements
189 views
Loss on derivative transactions incurred by FIIs is in the nature of capital gains and not business income
568 views
Payment for offshore supply of equipment is not taxable in India. A portion of consideration for offshore supply attributed to services performed in India
484 views
Indian subsidiary of a foreign company providing back office support operations does not constitute a PE in India
435 views
Attribution of 20% of fees charged by foreign branches, appropriate compensation for Indian branch
585 views
BEPS - OECD Releases reports on 7 out of 15 action points
345 views
India Tax Konnect - September 2014
389 views
Accounting and Auditing Update - September 2014
847 views
KPMG India Tax Konnect - June 2014
919 views
India Tax Konnect - March 2014
830 views
Indian Banking - Maneuvering through Turbulence: Emerging strategies
2.250 views
Taxpayer entitled to file a revised return of income during assessment proceedings based on application for condonation of delay filed with CBDT
1.094 views
Employees’ Provident Fund Organisation issues new circulars to secure proper compliance in respect of International Workers
1.183 views
Next >