Tax & Accounting

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  March 30, 2018 by India Briefing Reading Time: 5 minutes
  

  GST E-way Bill Roll-Out in India

  After multiple stop starts, the e-way bill under the GST rolls out on April 1, 2018 for the interstate transport of goods in India. We discuss eligibility criteria and how the system works.
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  March 26, 2018 by India Briefing Reading Time: 3 minutes
  

  GSTR-3B: Filing GST Returns in India

  GSTR-3B is an alternate form to GSTR-3 till June 2018. We evaluate how its introduction to ease the changeover for businesses from the previous tax system has panned out.
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  March 23, 2018 by India Briefing Reading Time: 3 minutes
  

  The Applicability and Calculation of Gratuity in India

  Gratuity is governed by the Payment of Gratuity Act 1971. Read on to learn about the tax exemption and calculations of gratuity for employees in India.
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  March 22, 2018 by India Briefing Reading Time: 2 minutes
  

  Tax Incentives in India – New Issue of India Briefing Magazine Out Now

  Foreign investors should note that tax benefits in India are determined by economic activity, industry, location, size of firm, and time since incorporation. In this issue of India Briefing magazine, we examine India’s corporate tax structure and strategies to offset the tax burden.
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  March 20, 2018 by India Briefing Reading Time: 3 minutes
  

  India – Hong Kong Sign Double Tax Avoidance Agreement

  India and the Hong Kong entered into a double tax avoidance agreement on March 19, 2018. The DTAA provides clarity regarding tax rates and tax jurisdictions; firms will now be taxed in only one of the signatory countries.
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  February 28, 2018 by India Briefing Reading Time: 3 minutes
  

  Minimum Alternate Tax in India: Foreign Infrastructure Companies Exempt

  India proposes to exempt foreign companies with a permanent establishment in India in oil drilling, shipping, air transport, and turnkey construction projects from the MAT. Instead, these companies will only need to pay a presumptive tax.
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  February 20, 2018 by India Briefing Reading Time: 3 minutes
  

  Permanent Establishments in India under BEPS Norms

  Tightening regulation of permanent establishments in India follows from BEPS Action Plan 7, which toughens the definition of the business connection regime. Here, we discuss the new rules for Agency Permanent Establishments and Digital Permanent Establishments.
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  January 30, 2018 by India Briefing Reading Time: 7 minutes
  

  Double Taxation Agreements and Your India Investment Strategy

  India has a largely positive view when it comes to entering into double tax agreements with other nations. This article examines how DTAAs can impact foreign firms and their India investment strategy.